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Old website (cra-arc.gc.ca)
No. 94-3R, Registered Plans Directorate Newsletter - Using Assumptions to Compute the Present Value of Benefits
In this newsletter we provide some guidelines on the assumptions that are acceptable to the Canada Revenue Agency when computing the present value of benefits in connection with a defined benefit provision of an RPP. ...
Old website (cra-arc.gc.ca)
What to report and what not to report on T4 slips
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)
Qualified small business corporation shares
However, this rule does not apply to shares issued: as payment for other shares; for dispositions of shares after June 17, 1987 as payment of a stock dividend; or in connection with a property that you, a partnership of which you were a member, or a person related to you disposed of to the corporation that issued the shares. ...
Old website (cra-arc.gc.ca)
Chapter History - S6-F1-C1: Residence of a Trust or Estate
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. ...
Old website (cra-arc.gc.ca)
Chapter History - S4-F16-C1: What is a Partnership?
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. ...
Old website (cra-arc.gc.ca)
Returns
Individual income tax (self-employment) If you or your spouse or common-law partner have self-employment income (other than from a business whose expenditures are primarily in connection with a tax shelter), your filing-due date is different from your payment due date: Filing-due date – File your income tax return by June 15. ...
Old website (cra-arc.gc.ca)
Section 134- Assignment of a Security Interest
You have advised that, to the best of your knowledge, none of the issues herein is being considered by a Revenue Canada Excise/GST office in connection with a GST return already filed and none of the issues is under objection or appeal. ...
Archived CRA website
ARCHIVED - General Income Tax and Benefit Guide - 1999
Report prizes and awards you received as a benefit from your employment or in connection with a business. ...
Old website (cra-arc.gc.ca)
Line 130 – Scholarships, fellowships, bursaries, study grants, and artists' project grants (awards)
Prizes and awards you received as a benefit from your employment or in connection with a business are not eligible for the $500 tax-free amount. ...
Old website (cra-arc.gc.ca)
Tax tip
If you or your spouse or common-law partner carried on a business in 2008 (other than a business whose expenditures are primarily in connection with a tax shelter), you have until midnight on June 15, 2009, to file your 2008 return, but you still have to pay any balance owing by April 30, 2009. ...