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Current income tax technical news (ITTN) In connection with the changes described in " Introducing income tax folios " and " Cancellation of income tax technical publications ", changes have been made to the income tax technical publications retained on the Canada Revenue Agency website. ...

All references to section 14 have been removed in connection with the repeal of the eligible capital property rules by S.C. 2016, c.12, s.4 (Bill C-29). ...

However, as provided by subsection 212(5), payments for a right in or the use of a motion picture film or a film or video tape for use in connection with television that is to be used or reproduced in Canada is subject to a withholding tax of 25% (unless reduced by treaty). ...

In this newsletter we provide some guidelines on the assumptions that are acceptable to the CRA when computing the present value of benefits in connection with a defined benefit provision of an RPP. ...

An automobile or motor vehicle allowance is any payment that you give your employees for using their own vehicle in connection with their employment. ...

“I try to make a personal connection so I can figure out the best way to help them. ...

Endorsement income, prize money, or income from public appearances or speeches may be contributed to an AAT, if it is received in connection with the athlete's participation in international sporting events. ...

.: produce for his own consumption rather than for sale, any expenses incurred in connection therewith should be excluded from the operating expenses of the farm. ...