Search - connection

The supply of the Internet access is deemed to be made in Canada as the facilities or part thereof which enables connection to the Internet are located in Canada. ...

Administrative Policy: As authorized under subsection 169(5) of the Act, the Minister will exempt eligible registrants or class of registrants from the ITC documentary requirements of subsection 169(4), for purchases made using procurement cards, provided all the following conditions are met: 1) The written agreements between the registrant and the card issuer must state that the registrant is solely liable for the payments of all charges made in connection with the procurement card(s). ...

It does not include transporting a person's baggage in connection with a passenger transportation service. ...

One of these conditions is that you maintain a closer connection to a foreign country in that year. ...

For example, an acquirer or an ISO may provide services to a card acceptor, such as initial setup and certification of connection to a network, technical support for software and hardware related to ABMs, operation and maintenance services related to ABMs, or marketing services. ...

However, this rule does not apply to shares issued: as payment for other shares; for dispositions of shares after June 17, 1987, as payment of a stock dividend; or in connection with a property that you, a partnership of which you were a member, or a person related to you disposed of to the corporation that issued the shares. ...

For example, the international component could be defined broadly as all aspects of the tax gap that have any international connection whatsoever. ...

On-site visits allow the team leader to: meet with the taxpayer or representative and discuss the audit; deal with any concerns or complaints expressed by the taxpayer; review the Audit Plan in connection with the records available and issues identified to the date of the visit; ensure that the auditor has requested all the required records and is provided access to those records; review the working papers, schedule, and notes prepared by the auditor and to suggest amending the Audit Plan where necessary within the context of the audit in process; observe the auditor at the taxpayer's place of business; observe how the auditor interacts with the taxpayer; assess the auditor's knowledge of accounting systems; determine how effective the auditor is in obtaining information from the taxpayer and in maintaining control of the audit; and help solve problems and identify issues that may help to reduce overall audit time. 6.5.8 Team leader participation in the final interview If necessary, the team leader should attend the final interview with the taxpayer or their representative when significant changes or complex or controversial issues are identified. ...

Former ¶24(e) of IT-285R2, “Class 23 property (in connection with Expo 86) acquired after 1983 for which a 100% write off is available in the year of acquisition” has been deleted as it is unlikely such property is still being acquired. ...

This means that members of the public (eligible beneficiaries) who may benefit from purposes that relieve conditions attributable to being aged must not be defined by a personal or private connection (such as members of a family, employees of a certain company, or named individuals). ...