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Current CRA website
Awareness of My Account Online Service Quantitative Research
Fifteen percent who would not use 'My Account' say it is because they do not have a computer, while seven percent say it is because they have no connection to the Internet. ...
Current CRA website
Ontario sound recording tax credit
Note Touring costs incurred in connection with a concert or live performance are not a qualifying expenditure. ...
Current CRA website
Combination of flat-rate and reasonable per-kilometre allowances
The amount based on a flat-rate paid for travel inside the district is taxable, since it is not based only on the number of kilometres for which the vehicle is used in connection with the employment. ...
Current CRA website
T2 Corporation – Income Tax Guide – 2020
After your call is accepted by an automated response, you may hear a beep and experience a normal connection delay. ...
Archived CRA website
ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2014
You may hear a beep and experience a normal connection delay. Some subjects in this guide relate to a numbered line on the return. ...
Current CRA website
Regulations Amending the Income Tax Regulations (COVID-19 — Twenty-Fourth and Twenty-Fifth Qualifying Periods)
Regulations Amending the Income Tax Regulations (COVID-19 — Twenty-Fourth and Twenty-Fifth Qualifying Periods)- Wage and rent subsidies Wage and rent subsidies Regulations Amending the Income Tax Regulations (COVID-19 — Twenty-Fourth and Twenty-Fifth Qualifying Periods) Amendments 1 (1) Section 8901.2 of the Income Tax Regulations is amended by adding the following before subsection (1): Definitions (0.1) The following definitions apply in this section. partial public health restriction means a public health restriction as defined in subsection 125.7(1) of the Act if paragraphs (f) to (h) of that definition were replaced by the following: (f) as a result of the order or decision, some or all of the activities of the eligible entity — or the specified tenant — at, or in connection with, the qualifying property (that it is reasonable to expect the eligible entity — or the specified tenant — would, absent the order or decision, otherwise have engaged in) are required to be reduced by means of capacity or similar restrictions by not less than 50% (referred to in this subsection as the "limited activities"); and (g) the limited activities are required to be limited for a period of at least one week. ...
GST/HST Interpretation
14 December 2009 GST/HST Interpretation 118518 - Application of GST to Ethics Cost Recovery Payments
If it is determined that the complaint refers to a clear and obvious violation of the XXXXX, the Bylaws or the XXXXX, the XXXXX may order, pursuant to XXXXX, that XXXXX pay to the XXXXX all or any part of the costs in connection with the investigation and any proceedings under these Bylaws. ...
17 August 2020 GST/HST Interpretation 194307 - Eligibility for ITCs […] [by the Financial Institution] on inputs used by […][the subcontractors] -- summary under Subsection 141.02(12)
A more qualitative approach may need to be employed to reflect the fact that the principal purpose of [the Financial Institution] in acquiring the technology inputs was the furtherance of its […][sales of financial products] and that acquisition was carried out in connection with the business of making exempt supplies of financial services. […]. ...
Excise Interpretation
10 March 2008 Excise Interpretation 100968 - Security For Non-Resident Exporters of Softwood Lumber
Interpretation Given Based on the information provided, your client may sell fuel to the Government of the Northwest Territories (GNWT) exempt of excise tax if the GNWT has purchased the goods for any purpose other than that specified in subsection 68.19(1) as follows: (a) resale, (b) use by any board, commission, railway, public utility, university, manufactory, company or agency owned, controlled or operated by the government of the province or under the authority of the legislature or the lieutenant governor in council of the province, or (c) use by Her Majesty in that right, or any agents or servants of Her Majesty in that right, in connection with the manufacture or production of goods or use for other commercial or mercantile purposes. ...
GST/HST Interpretation
10 April 1995 GST/HST Interpretation 11735-1[1] - Ruling Issued [re Audit in Progress]
10 April 1995 GST/HST Interpretation 11735-1[1]- Ruling Issued [re Audit in Progress] File: 11735-1(go) XXXXX April 10, 1995 Reference is made to your E-Mail of February 1, 1995 concerning the ruling issued by you in connection with the audit conducted on the XXXXX You indicated that initially an interpretation was to be provided to Audit on the issue. ...