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Current CRA website
Personnel Security Screening - Reliability Status +
G) Personal information transmission The personal information is used in system that has connections to at least one other system. ...
Current CRA website
Lesson plan: Accessing your benefits and credits
Skills to develop Identify the benefits and credits they could be entitled to Outline some of the basic eligibility criteria of the benefits and credits the CRA administers Explain the concepts of tax year and benefit year Explain why people who are eligible for benefits must do their taxes each year Make connections between their tax return and their benefit and credit payments Background information Individuals in Canada do their taxes every year. ...
Current CRA website
Pay with a debit card through the CRA's My Payment service
Hours of service Have a secure connection Refer to: Access online services safely Use a modern browser You will not be able to access My Payment using an older browser that does not support the latest security standards. ...
Archived CRA website
ARCHIVED - IT-313R2 Eligible Capital Property - Rules Where a Taxpayer Has Ceased Carrying on a Business or Has Died
Subsection 85(4) can apply in, but is not restricted to, situations involving a subsection 85(1) election made in connection with a transfer of EC property to a corporation. ... An important difference, however, is that while the rules in subsection 24(2) apply in connection with the pool as a whole, those in subsection 70(5.1) apply in connection with a particular EC property. ... In this connection, number 13 refers to the "control in fact" rule in subsection 256(5.1), which was added to the Act as a result of Bill C-139, applicable for taxation years commencing after 1988. ...
Old website (cra-arc.gc.ca)
Registered Plans Directorate Newsletter, no. 04-1 April 30, 2004
In general terms, A is the amount of lifetime retirement benefits (LRBs) commuted in connection with the transfer and B is a present value factor which varies with the member's attained age at the time of the transfer. ... Note that the net contribution account does not include any notional contributions or interest credited in connection with subparagraph 8503(2)(h)(iii) where a plan provides a termination benefit of twice the member's contributions plus interest. ... Part 2: Subsection 147.3(3) Transfers (Transfers between defined benefit provisions) General Any amounts held in connection with a defined benefit provision, including surplus, may be transferred from one defined benefit plan to another, as a result of benefits being provided under a defined benefit provision of the other plan to one or more individuals who were members of the transferor plan. ...
Current CRA website
Newsletter no. 04-1, Transfers from a Defined Benefit Provision to a Money Purchase Provision, an RRSP, or a RRIF and Transfers between Defined Benefit Provisions
In general terms, A is the amount of lifetime retirement benefits (LRBs) commuted in connection with the transfer and B is a present value factor which varies with the member's attained age at the time of the transfer. ... Note that the net contribution account does not include any notional contributions or interest credited in connection with subparagraph 8503(2)(h)(iii) where a plan provides a termination benefit of twice the member's contributions plus interest. ... Part 2: Subsection 147.3(3) Transfers (Transfers between defined benefit provisions) General Any amounts held in connection with a defined benefit provision, including surplus, may be transferred from one defined benefit plan to another, as a result of benefits being provided under a defined benefit provision of the other plan to one or more individuals who were members of the transferor plan. ...
GST/HST Interpretation
19 January 2023 GST/HST Interpretation 222896 - Tax status of online training program
Furthermore and pursuant to subsection 211.1(1), a specified supply is defined as a taxable supply of intangible personal property (Footnote 2) or a service other than: (a) a supply of intangible personal property that (i) may not be used in Canada, (ii) relates to real property situated outside of Canada, or (iii) relates to tangible personal property ordinarily situated outside of Canada; (b) a supply of a service that (i) may only be consumed or used outside of Canada, (ii) is in relation to real property situated outside of Canada, or (iii) is rendered in connection with criminal, civil or administrative litigation (other than a service rendered before the commencement of such litigation) that is under the jurisdiction of a court or other tribunal established under the laws of a country other than Canada or that is in the nature of an appeal from a decision of a court or other tribunal established under the laws of a country other than Canada; (c) a supply of a service that is deemed under subsection 180.1(2) to have been made outside Canada; (d) a supply of a service (i) made to a person in connection with a supply of short-term accommodation made to the person, and (ii) the consideration for which represents a booking fee, administration fee or other similar charge; and (e) a prescribed supply (currently, no supplies have been prescribed). ... Subsection 211.11(2) provides that an indicator obtained in connection with a supply is classified for the purposes of section 211.11 as: (a) a Canadian indicator in respect of the recipient of the supply if the indicator reasonably supports the conclusion that the usual place of residence of the recipient is situated in Canada; (b) a foreign indicator in respect of the recipient of the supply if the indicator reasonably supports the conclusion that the usual place of residence of the recipient is situated outside Canada; (c) a participating province indicator in respect of the recipient of the supply if the indicator reasonably supports the conclusion that the usual place of residence of the recipient is situated in a participating province; and (d) a non-participating province indicator in respect of the recipient of the supply if the indicator reasonably supports the conclusion that the usual place of residence of the recipient is situated in a non-participating province. ... The supplier does not obtain any other information about the recipient in connection with the supply, including any evidence that the recipient is registered for the GST/HST under the regular GST/HST regime. ...
Current CRA website
Newsletter no. 04-1, Transfers from a Defined Benefit Provision to a Money Purchase Provision, an RRSP, or a RRIF and Transfers between Defined Benefit Provisions
In general terms, A is the amount of lifetime retirement benefits (LRBs) commuted in connection with the transfer and B is a present value factor which varies with the member's attained age at the time of the transfer. ... Note that the net contribution account does not include any notional contributions or interest credited in connection with subparagraph 8503(2)(h)(iii) where a plan provides a termination benefit of twice the member's contributions plus interest. ... Part 2: Subsection 147.3(3) Transfers (Transfers between defined benefit provisions) General Any amounts held in connection with a defined benefit provision, including surplus, may be transferred from one defined benefit plan to another, as a result of benefits being provided under a defined benefit provision of the other plan to one or more individuals who were members of the transferor plan. ...
Archived CRA website
ARCHIVED - Income Tax Interpretation Bulletin
Subsection 85(4) can apply in, but is not restricted to, situations involving a subsection 85(1) election made in connection with a transfer of EC property to a corporation. ... An important difference, however, is that while the rules in subsection 24(2) apply in connection with the pool as a whole, those in subsection 70(5.1) apply in connection with a particular EC property. ... In this connection, number 13 refers to the "control in fact" rule in subsection 256(5.1), which was added to the Act as a result of Bill C-139, applicable for taxation years commencing after 1988. ...
Old website (cra-arc.gc.ca)
Chapter History: S1-F2-C2, Tuition Tax Credit
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 the Chapter in connection with the certification of an institution for purposes of subparagraph 118.5(1) (a) (ii). ... These references are made in the chapter in connection with the certification of an institution for purposes of subparagraph 118.5(1) (a) (ii). ...