Search - connection

NewCo performs activities in connection with the establishment of the commercial activity that it plans to carry on and therefore becomes a registrant. ...

However, there must be a direct connection between the consumption or use of the property or service and the activities engaged in by the person. ...

A commercial activity, as defined by the Excise Tax Act (the Act), includes "(c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply. ...

However, by virtue of paragraph 8503(23)(b), David is entitled to use his specified eligibility day under ABC's plan for purposes of satisfying the conditions in subsection 8503(19) in connection with XYZ's plan. ...

Funeral services also include the following when provided under an arrangement for the provision of funeral services: property or services provided for the care and embalming of the deceased; property or services provided in connection with the funeral rite for the deceased; and the transportation of the deceased. ...

Incentive trips Under the Foreign Convention and Tour Incentive Program (FCTIP), a non-resident may claim a rebate in respect of the GST/HST paid on certain purchases made in connection with a foreign convention and on eligible tour packages. ...

Accountants’ and auditors’ working papers include working papers created by or for an independent auditor or accountant in connection with an audit or review engagement, advice papers, and tax accrual working papers (including those that relate to reserves for current, future, potential or contingent tax liabilities). ...

This agreement connects the CRA with more than 190,000 professional accountants in Canada and uses their connections with taxpayers to better educate Canadians on the tax system and their obligations. ...

Our Outreach program has been working to create new connections with Indigenous groups and organizations in an effort to strengthen and maintain existing partnerships within the Indigenous communities. ...

For example, any provincial tax credit allowed in connection with the accredited production is considered assistance. ...