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In this case, the supply of the service (and of any property supplied in connection with it) or of the photographic-related good is made in a province if the supplier delivers the property or the photographic-related good, as the case may be, in that province to the recipient of the supply after the service or production of the photographic-related good is completed. ...

Many indicate either that it is development designed for the long term, or development that has some positive (or at least neutral) connection to the environment. ...

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. ...

Please note that you may hear a beep and experience a normal connection delay.) ...

The arrangement implements the country-by-country reporting standard that the Organisation for Economic Co-operation and Development (OECD) developed in connection with the Base Erosion and Profit Shifting Action Plan adopted by the OECD and G20 countries. ...

"Related convention supplies" when provided to exhibitors means most property or services acquired, imported or brought into a participating province by the exhibitor exclusively to be consumed or used in connection with a convention. ... Displays, banners and equipment rental: The exhibitor can claim a rebate of the GST paid on the displays, banners and equipment rental because they are related convention supplies purchased in Canada from a person other than the sponsor exclusively for consumption or use in connection with the convention. Lodging: The exhibitor can claim a rebate of the GST paid on six nights of short-term accommodation used exclusively in connection with the convention because the accommodation is a related convention supply purchased in Canada from a person other than the sponsor. ...

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. ... If the account holder has either status, reporting obligations to the CRA will exist in connection with the account. ... Account information 12.7 Financial institutions must report account information in connection with the reportable account. ...

However, these sections now appear in the Table of contents for easy access; the statement that folios are only available in electronic format has been moved to the end of the Application section; and the words “as promulgated under the Act” in connection with the Income Tax Regulations have been removed from the Application section, in the interest of using plain language. ... These references are made in connection with the certification of an educational institution in Canada which provides courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation. ... Pursuant to this amendment, programs taken by students in connection with, or as part of, their duties of an office or employment are not excluded from the definition of a qualifying educational program for 2004 and subsequent tax years. ...

This profit test does not apply to the making of a supply of real property (other than an exempt supply), including anything done in the course of or in connection with the making of the supply, which is a commercial activity by virtue of paragraph (c) of the definition. ... Given the reference to whether an undertaking is engaged in for profit, it is the CCRA's position that "undertaking" is restricted to those activities that have some connection or similarity to an undertaking that would be carried out with profit as its objective. ... However, such an undertaking would have to be carried on in a "business-like" manner, having some connection or similarity to an undertaking that would be carried out with profit as its objective. ...

However, these sections now appear in the Table of contents for easy access; the statement that folios are only available in electronic format has been moved to the end of the Application section; and the words “as promulgated under the Act” in connection with the Income Tax Regulations have been removed from the Application section, in the interest of using plain language. ... Subparagraph 56(1)(r)(v) was added by 2009, c. 2, s. 13(2), applicable to the 2008 and subsequent tax years. ¶3.81 has been added to describe the taxation of certain assistance received by an individual in connection with their participation in an employment-related activity, in line with various CRA interpretations on the subject matter. ¶3.84- 3.85 have been added to note that certain payments may be considered social assistance under paragraph 56(1)(u) or a scholarship or bursary under paragraph 56(1)(n) depending on its primary purpose, in line with CRA interpretations and jurisprudence. ¶3.87 (formerly ¶41 of IT-75R4) has been revised to reflect the amendment to Article XX of the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital pursuant to the coming into force of the Fifth Protocol. ... This amendment was made by 2007, c. 2, s. 6(3), effective for the 2006 and subsequent tax years, to increase the $3,000 exemption to an unlimited exemption where scholarship income was received in connection with an educational program that qualified under subsection 118.6(2). ¶3.91 (formerly included in ¶43 of IT-75R4) has been revised to reflect the amendment to paragraph 56(3)(a) to effectively extend (i) to the preceding and following years. ...