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As a result, the following types of royalties are, in the context of the circumstances described in Article 12(2), exempt from tax in the state in which they arise: copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting); or royalties for the use of, or the right to use, any patent or any information concerning industrial, commercial or scientific experience (but not including any such information provided in connection with a rental or franchise agreement). ...

Scholarship Exemption – Part-time enrolment If you received scholarships, fellowships, or bursaries in the tax year in connection with your part-time enrolment in an educational program, this chart will help you calculate the amount of scholarship, fellowship and bursary income to be included on line 130. ... This is your total scholarship exemption. $ Blank space for dollar value Line 7 Calculation of amounts to be included in income for the tax year: Total of all scholarships, fellowships, and bursaries received by you in the tax year in connection with your part-time enrolment in an educational program from line 1 above. $ Blank space for dollar value Line 8 Enter your scholarship exemption for the tax year from line 7 above $ Blank space for dollar value Line 9 Line 8 minus line 9. ...

You may hear a beep and experience a normal connection delay. You can also write to: Summerside Tax Centre Canada Revenue Agency 275 Pope Road Summerside, PE C1N 6C6 CANADA Date modified: 2015-01-13 ...

Debt Summary policy Date September 3, 2003 Reference number CSP-D06 Key words Debt Policy statement Under the Income Tax Act, the Minister may revoke the registration of a public or private foundation where the foundation has incurred debts since June 1, 1950, other than: debts for current operating expenses debts incurred in connection with the purchase and sale of investments debts incurred in the course of administering charitable activities References Summary policy CSP-R12, Revocation Registered Charities Newsletter, Issue No. 27 Income Tax Act, R.S.C. 1985 (5 th supp.) c. 1, paras. 149.1(3)(d) and (4)(d) Date modified: 2008-08-26 ...

Tax Preparation Clinics- GEORGETOWN ON Links2Care (Georgetown) Organization Links2Care (Georgetown) Primary Contact Brenda Hyde (905) 873-6502 bhyde@links2care.ca Address 360 GUELPH STREET UNIT 33 GEORGETOWN ON L7G 4B5 Additional building information Signage reads: Care Connections Wheelchair Accessible Yes Session 1 Hours Mon-Fri from 8:30 AM- 4:00 PM (starting February 1) (until December 31) Type Drop-offs Returns prepared Current year and prior year returns Languages English Clientele General Public # of volunteers 2 Information Client must provide all forms and receipts Does not serve clients that exceed the suggested income Date modified: 2018-01-23 ...

Topics Prescribed property and prescribed benefits in relation to a tax shelter Representations made in connection with the property Gifting arrangements Appraisals for donations of gifts in kind Forms and publications Form T5001, Application for Tax Shelter Identification Number and Undertaking to Keep Books and Records Form T5001-INSTR, Instructions for applying for a tax shelter identification number Form T5003, Statement of Tax Shelter Information Form T5003SUM, Tax Shelter Information Return Form T5004, Claim for Tax Shelter Loss or Deduction Date modified: 2016-03-04 ...

Contingent liabilities In connection with its operations, the Agency is a defendant in certain cases of litigation and has contingencies for contaminated sites. ...

Contingent liabilities In connection with its operations, the Agency is a defendant in certain cases of litigation and has contingencies for contaminated sites. ...

In addition to the above, subsection 123(2) of the Excise Tax Act states that "Canada" includes: (a) the sea bed and subsoil of the submarine areas adjacent to the coasts of Canada in respect of which the government of Canada or of a province may grant a right, licence or privilege to explore for or exploit any minerals; and (b) the seas and airspace above the submarine areas referred to in paragraph (a) in respect of any activities carried on in connection with the exploration for or exploitation of minerals. ... Subsection 123(2) refers to certain activities carried out in connection with the exploration for or exploitation of minerals, and not for activities related to fishing or fish processing. ...

The issuer may also want to include: a statement that the holder should notify the issuer when they are not resident in Canada; a warning to the holder that they may be liable for certain tax consequences arising in connection with a non-compliant qualifying arrangement; and a space where the holder can indicate whether, in the event of the holder's death, the holder's survivor (with space for the spouse's or common-law partner's name and social insurance number) acquires all of the holder's rights as the holder of the arrangement, and the unconditional right to revoke any beneficiary designation made, or similar direction imposed, by the individual under the arrangement or relating to property held in connection with the arrangement. ... Also, the arrangement has to comply with the conditions in subsection 146.2(2) of the Act, as identified: 146.2(2)(a)- The arrangement requires that it be maintained for the exclusive benefit of the holder. 146.2(2)(b)- The arrangement prohibits, while there is a holder of the arrangement, anyone that is neither the holder nor the issuer of the arrangement from having rights under the arrangement relating to the amount and timing of distributions and the investing of funds. 146.2(2)(c)- The arrangement prohibits anyone other than the holder from making contributions under the arrangement. 146.2(2)(d)- The arrangement permits distributions to be made to reduce the amount of tax otherwise payable by the holder under section 207.02 or 207.03 of the Income Tax Act. 146.2(2)(e)- The arrangement provides that, at the direction of the holder, the issuer shall transfer all or any part of the property held in connection with the arrangement (or an amount equal to its value) to another TFSA of the holder. 146.2(2)(f)- If the arrangement is an arrangement in trust, it prohibits the trust from borrowing money or other property for the purposes of the arrangement. 146.2(2)(g)- The arrangement complies with prescribed conditions. ... Paragraph 146.2(2)(e) requires that, at the direction of the TFSA holder, the TFSA issuer will transfer property held in connection with the arrangement (or an amount equal to its value) to another TFSA of the holder. ...