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Old website (cra-arc.gc.ca)

The meaning of manufacture and assembly of which is completed or substantially completed in the definition of mobile home

These homes are equipped with complete plumbing, electrical and heating facilities and are designed to be moved to a site for installation on a foundation and connection to service facilities to be occupied as a place of residence and are not designed for recreational use. 4. ...
Old website (cra-arc.gc.ca)

Notice of Change - Passenger Transportation Services

If a longer stop is required, it is the responsibility of the supplier or travel agency to demonstrate that the length of the stop is for connection purposes only. ... When a transfer to another conveyance is required to complete the continuous journey, a period of 24 hours is considered reasonable within which to make the connection. If a longer stop is required, the supplier or the travel agency must demonstrate that the length of the stop is for connection purposes only. ...
Old website (cra-arc.gc.ca)

Missing or lost remittance voucher

You may hear a beep and experience a normal connection delay. Date modified: 2016-12-22 ...
Old website (cra-arc.gc.ca)

Charities media kit

Read the Charities Connection newsletters. Watch for new recorded webinars. ...
Old website (cra-arc.gc.ca)

Exceptions

If you are an employer with construction as your primary source of business income, and you paid amounts to subcontractors for goods and services rendered in connection with construction activities, fill out a T5018 slip, Statement of Contract Payments. ...
Old website (cra-arc.gc.ca)

What is a tax shelter?

Generally, a tax shelter is: a gifting arrangement described under paragraph (b) of Gifting arrangements; or a gifting arrangement described under paragraph (a) of Gifting arrangments or an investment in property (other than prescribed property or flow-through shares) where it is reasonable to consider, based on statements or representations made or proposed to be made in connection with the gifting arrangement or the property, that within the first four years of buying an investment in the property or entering into the gifting arrangement, the buyer or donor will have losses, deductions, or credits equal to or greater than the net cost of the original investment or of the property acquired under the gifting arrangement. ...
Old website (cra-arc.gc.ca)

Guidance on the Canada-U.S. Enhanced Tax Information Exchange Agreement

The same applies in connection with any client trust account held by a lawyer in trust for a single client in connection with legal services if the above-referenced conditions are satisfied and the lawyer’s actions in connection with the opening, use and management of the account are regulated by a law society in Canada. ... TIN is a mandatory reporting element in connection with any new account that is a U.S. reportable account. ... However, there is a phase-in period in connection with preexisting accounts. ...
Old website (cra-arc.gc.ca)

Guidance on enhanced financial accounts information reporting

The same applies in connection with any client trust account held by a lawyer in trust for a single client in connection with legal services if the above-referenced conditions are satisfied and the lawyer’s actions in connection with the opening, use and management of the account are regulated by a law society in Canada. ... TIN is a mandatory reporting element in connection with any new account that is a U.S. reportable account. ... However, there is a phase-in period in connection with preexisting accounts. ...
Old website (cra-arc.gc.ca)

Box 13 – Interest from Canadian sources

Box 13 – Interest from Canadian sources Enter the following amounts, as long as you did not previously report them: interest on a fully registered bond or debenture; interest on money loaned to or on deposit with, or interest on any kind of property placed with, a corporation, association, organization, or institution; interest on an account with an investment dealer or broker; interest an insurer paid in connection with an insurance policy or annuity contract; interest on an amount owing as compensation for property that has been expropriated; the interest part of Blended payments; dividends paid or payable by a credit union to a member who has a share in the credit union, if the share is not listed on a prescribed stock exchange; and taxable dividends, other than capital gains dividends, that a mortgage investment corporation paid to any of its shareholders. ...
Old website (cra-arc.gc.ca)

Residency and contact us information

Note that you may hear a beep and experience a normal connection delay: 613-940-8495. ...

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