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Old website (cra-arc.gc.ca)

Supply of Land for Recreational Units such as Mini-homes, Park Model Trailers, and Travel Trailers

Factors that may indicate that a particular recreational unit is a residential unit include: the recreational unit is designed, or has undergone the alterations necessary, for year-round connection in a permanent way to service facilities such as water, sewer, septic tank, electricity, telephone and cable; the recreational unit is installed or affixed in a permanent manner, for example, on sonotubes or a cement pad; the recreational unit is used as an individual's primary place of residence; the recreational unit has been modified to add a room, screened porch, deck, car port, skirting, etc.; a lease agreement of at least one year, with renewal options, has been entered into which permits year-round use; the recreational unit's undercarriage, including wheels and hauling tongue, has been removed; the recreational unit is assessed for municipal property tax purposes as a residential dwelling and is subject to property taxation; and the recreational unit is intended to remain affixed to the land for the foreseeable future. ...
Old website (cra-arc.gc.ca)

Documentary Requirements for Claiming Input Tax Credits

The CRA authorizes a registrant who is an employer, partnership, charity or public institution to use a factor approach for claiming ITCs on company credit card expenses charged to the company credit card if all the following conditions are satisfied: the card member must have made the acquisition of the property or service for consumption or use in relation to the commercial activities of the registrant; there must be one or more written agreements between the registrant, the card member and the credit-card issuer stating that the card member is solely or jointly and severally liable with the registrant for the payment of all charges made in connection with the company credit card issued to the card member; the registrant must have reimbursed the card member for property or services recorded on the credit card statement which are all or substantially (90% or more) all taxable supplies (other than zero-rated supplies); and the documentary evidence used in the calculation of the ITC must satisfy the following criteria: where a credit-card receipt is issued in conjunction with another component of supporting documentation, both components must be obtained by the registrant before the return in which the ITC is claimed is filed; and, where no other supporting documentation is issued in conjunction with a credit-card receipt (e.g., supplies made in the hospitality industry and by operators of gasoline service stations), the credit card receipt will constitute sufficient supporting documentation to claim an ITC. ...
Old website (cra-arc.gc.ca)

Guidance CG-001, Upholding Human Rights and Charitable Registration

If a charity wants to be registered with the stated purpose of the advancement of religion while upholding human rights, the connection between the religious doctrines or tenets that support human rights and the purposes and activities of the organization should be made clear in the application. ...
Old website (cra-arc.gc.ca)

Registered Education Savings Plans (RESPs)

Under the Act, there is a blood relationship connection between a parent and a child (or other descendant, such as a grandchild or a great grandchild) or between a brother and a sister. ...
Old website (cra-arc.gc.ca)

NEWS99 - Excise and GST/HST News No. 99

This determination will generally be based on written agreements between the investment broker providing the service and the investment broker’s client, detailing the actions, responsibilities and obligations of the investment broker in connection with the supply. ...
Old website (cra-arc.gc.ca)

Seasonal Agricultural Workers Program

Please note that you may hear a beep and experience a normal connection delay. ...
Old website (cra-arc.gc.ca)

General Guide for Non-Residents - 2015 - General Information

Self-employed persons – If you or your spouse or common-law partner carried on a business in 2015 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2015 has to be filed on or before June 15, 2016. ...
Old website (cra-arc.gc.ca)

Annual Report to Parliament 2014-2015

The CRA is exposed to credit risk, liquidity risk and market risk in connection with its financial instruments. ...
Old website (cra-arc.gc.ca)

General Guide for Non-Residents - 2016 - General Information

Self-employed persons – If you or your spouse or common-law partner carried on a business in 2016 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2016 has to be filed on or before June 15, 2017. ...
Old website (cra-arc.gc.ca)

Eligibility of work in SR&ED projects containing software development - Transcript

Peer to peer connections through data network are susceptible to such failures resulting in session disruptions. ...

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