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29 September 2000 GST/HST Interpretation 30908 - Tax Treatment of the

Following from this, in order for the exemption to apply, it must be evident that there is some connection or relationship between the supply of instruction or tutoring in question, and the credit course(s) offered by a school authority. Usually, this connection or relationship would not be found with respect to tutoring in matters such as XXXXX or XXXXX XXXXX since, generally, such instruction is too broad to be considered as relating to the specific, relevant subject matter of any particular school credit course(s). ...

6 February 2001 GST/HST Interpretation 30982 - Interpretation of Paragraph 1(d) of Part V.1 of Schedule V to the ETA

CCRA Policy states that there must be more than a mere indirect or incidental connection between a service and the underlying tangible personal property before the supply of a service "in respect of" tangible personal property will be included in the taxable status. ... The specific guidelines identified in CCRA Policy to help in determining whether the connection between the service and the tangible personal property is sufficient for the service to be "in respect of" the property consists of two questions: • Is the service designed, developed or undertaken to fulfill or serve a particular need or requirement arising from or relating to the property? ...

15 August 2002 GST/HST Interpretation 35136 - Supplies by a Designated Municipality

A designation as a municipality under subsection 259(1) entitles the Corporation to claim a public service body (PSB) rebate at the prescribed percentage of 57.14% in connection with its eligible purchases. ... It will be a question of fact whether the Corporation is entitled to claim and receive a PSB rebate in connection with the GST/HST paid or payable by it on any particular input. ...

24 September 2003 GST/HST Interpretation 46745 - Application of GST/HST to Funeral Services of Indians

As well, CCRA takes the position that the term "funeral services" also includes the following when provided under an arrangement for the provision of funeral services: property or services provided for the care and embalming of the deceased; property or services provided in connection with the funeral rite for the deceased; and the transportation of the deceased. ... In this situation the funeral services all take place off reserve with no connection to a reserve. ...

How to make withdrawals from your RRSPs under the Home Buyers' Plan

The excess amount that you withdrew from your RRSPs in connection with the certification of a provisional past service pension adjustment that you re-contributed to this RRSP in the 89-day period just before your withdrawal, and for which you claim or will claim a deduction. ... The excess amount that your spouse or common-law partner withdrew from their RRSPs in connection with the certification of a provisional past service pension adjustment, that your spouse or common-law partner re-contributed to this RRSP in the 89-day period just before their withdrawal, and for which your spouse or common-law partner claims or will claim a deduction. ...

Newsletter no. 95-5, Conversion of a Defined Benefit Provision to a Money Purchase Provision

We also provide some guidelines on the assumptions that are acceptable to us when computing the present value of benefits in connection with the conversion of defined pension benefits to a money purchase arrangement where there is no termination of plan membership. ... The assumptions described below, if they are reasonable at the time they are used, are acceptable to the Canada Revenue Agency when computing the present value of benefits in connection with the conversion of defined pension benefits to a money purchase arrangement where there is no termination of plan membership. ...

Other items of interest

Other items of interest Document navigation Previous- Taxpayer Bill of Rights Next- Defenitions Crosswalk Long desciption Two schematic diagrams show the relationship and connection between program areas under the old Treasury Board Secretariat's Program Alignment Architecture and the reporting areas under the new Departmental Results Framework for 2017-2018. ... To illustrate the connection between the program areas under the old Program Alignment Architecture and the reporting areas under the new Departmental Results Framework, dotted lines with arrows at the end, each a different colour, lead from each Program Alignment Architecture program title to the corresponding reporting area title under the new Departmental Results Framework. ...

J5 countries host “Cyber Challenge” focused on data mining and financial reporting

Working within existing treaties, real data sets from each country were brought to the challenge to make connections where current individual efforts would take years to make those same connections. ...

Part XIII Non-Resident Withholding Program

G) Personal information transmission The personal information is used in a system that has connections to at least one other system. The program or activity involves one or more connections to the Internet, Intranet or any other system. ...

How to report Home Buyers' Plan repayments on your income tax and benefit return

The excess amount that you withdrew from your RRSPs in connection with the certification of a provisional past service pension adjustment that you re-contributed to this RRSP in the 89-day period just before your withdrawal, and for which you claim or will claim a deduction. ... The excess amount that your spouse or common-law partner withdrew from their RRSPs in connection with the certification of a provisional past service pension adjustment, that your spouse or common-law partner re-contributed to this RRSP in the 89-day period just before their withdrawal, and for which your spouse or common-law partner claims or will claim a deduction. ...

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