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Results 14071 - 14080 of 15571 for connection
Current CRA website
T4145: Electing Under Section 217 of the Income Tax Act - 2016
You may hear a beep and experience a normal connection delay. Unless otherwise noted, all legislative references are to the Income Tax Act and the Income Tax Regulations. ... You may hear a beep and experience a normal connection delay. Tax Information Phone Service (TIPS) For personal and general tax information by telephone, use our automated service, TIPS, by calling 1-800-267-6999 (calls from Canada and the United States). ... You may hear a beep and experience a normal connection delay. Regular hours of service Monday to Friday (except holidays) 9:00 a.m. to 5:00 p.m., (Eastern time) Extended hours of service From February 13 to May 1, 2017, except Easter weekend From 9:00 a.m. to 9:00 p.m., Eastern time, on weekdays From 9:00 a.m. to 5:00 p.m., Eastern time, on Saturdays Fax number: 1-613-941-2505 By mail International and Ottawa Tax Services Office Post Office Box 9769, Station T Ottawa ON K1G 3Y4 CANADA Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...
Archived CRA website
ARCHIVED - Recreational Properties and Club Dues
Paragraph 18(1)(l) will not apply to deny an outlay or expense in connection with a vessel essential to the business operations, "all or substantially all" the use of which is for business purposes. ... However, for this purpose, "lodge" is generally considered to mean an inn or resort hotel, particularly one that is a centre for recreational activities, as well as a dwelling occupied on a seasonal basis in connection with particular activities, such as hunting or fishing. ... As indicated in ¶ 2 above, paragraph 18(1)(l) will not apply to deny an outlay or expense in connection with a property, described in subparagraph 18(1)(l)(i), essential to the business operations, if "all or substantially all" of its use is for business purposes. ...
Scraped CRA Website
ARCHIVED - Land developers - Subdivision and development costs and carrying charges on land
The above limitations on the deduction of carrying charges do not apply in connection with land that can reasonably be considered to have been used in the course of a business other than a land development business carried on in the year by the taxpayer, by virtue of paragraph 18(2)(c), or held primarily for the purpose of gaining or producing income of the taxpayer from the land for the year, by virtue of paragraph 18(2)(d). 2. ... Where the carrying charges incurred are in connection with land acquired as an adventure or concern in the nature of trade, see 12 below. ... (Utility service connection costs are covered in the current version of IT-452.) 14. ...
Scraped CRA Website
ARCHIVED - Cash method inventory adjustments
The adjustment cannot exceed the fair market value of the inventory owned in connection with the farming business at the end of the year less any mandatory inventory adjustment determined under paragraph 28(1)(c) (see 4 below). ... Inventory owned in connection with a farming business means a description of property the cost or value of which would have been relevant in computing a farmer's income from the farming business for a year if the income from the business had not been computed in accordance with the cash method. ... However, a mandatory inventory adjustment pursuant to paragraph 28(1)(c) must be included in computing income for a taxation year where both of the following conditions exist: (a) there is a loss from the farming business in the year computed in accordance with the cash method but without the optional inventory adjustment referred to in 3 above, and (b) there is inventory owned in connection with the farming business at the end of the year that had been purchased by the farmer (e.g. purchased supplies and livestock on hand). ...
Scraped CRA Website
Chapter History
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). ...
Current CRA website
T4145: Electing Under Section 217 of the Income Tax Act - 2019
You may hear a beep and experience a normal connection delay. Unless otherwise stated, all legislative references are to the Income Tax Act and the Income Tax Regulations. ... You may hear a beep and experience a normal connection delay Tax Information Phone Service (TIPS) For personal and general tax information by telephone, use our automated service, TIPS, by calling 1-800-267-6999 (calls from Canada and the United States). ... You may hear a beep and experience a normal connection delay. Regular hours of service Monday to Friday (except holidays) 9:00 a.m. to 5:00 p.m., (Eastern time) Extended hours of service From the end of February to the end of April 2020, except Easter weekend: From 9:00 a.m. to 9:00 p.m., Eastern time, on weekdays From 9:00 a.m. to 5:00 p.m., Eastern time, on Saturdays By mail If you are a non-resident of Canada, send us your 217 election and any related documents as follows: By mail- non-residents If your country of residence is: Tax Centre: Denmark France Netherlands United Kingdom United States Winnipeg Tax Centre Post Office Box 14001, Station Main Winnipeg MB R3C 3M3 From all other countries Sudbury Tax Centre 1050 Notre Dame Avenue Sudbury ON P3A 5C2 If you immigrated to Canada in 2019, send us your 217 election and any related documents as follows: By mail- province or area of ontario If you live in the following province or area of Ontario: Send your correspondence to: Alberta, British Columbia, Manitoba, Saskatchewan, Northwest Territories, Nunavut, Yukon Ontario: Belleville, Hamilton, Kingston, Kitchener, Waterloo, London, Ottawa, Peterborough, St. ...
Current CRA website
Proposed Amendment Addressing Mining Activities in respect of Cryptoassets
A mining activity is defined in proposed subsection 188.2(1) to mean “an activity in respect of a cryptoasset that is validating transactions and adding them to the publicly distributed ledger on which the cryptoasset exists at a digital address; maintaining and permitting access to the publicly distributed ledger on which the cryptoasset exists at a digital address; or allowing computing resources to be used for the purpose of, or in connection with, performing activities described in paragraph (a) or (b) in respect of the cryptoasset.” ... Eligibility for ITCs Subject to the exclusion in proposed subsection 188.2(5), to the extent that a person acquires, imports or brings into a participating province property or a service for consumption, use or supply in the course of, or in connection with, mining activities of the person, the person is deemed to have acquired, imported or brought into the participating province, as the case may be, the property or service for consumption, use or supply otherwise than in the course of commercial activities of the person. ... In addition, if a person at any time consumes, uses or supplies property or a service in the course of, or in connection with, mining activities of the person, that consumption, use or supply is deemed to be otherwise than in the course of commercial activities of the person in accordance with proposed subsection 188.2(3). ...
GST/HST Ruling
17 May 2012 GST/HST Ruling 117014 - Application of the GST/HST to various fees and reimbursed expenses
In accordance with the Management Agreement, the General Partner appoints the Manager to direct the day-to-day business, operations and affairs of the Partnership as described in the Partnership Offering Memorandum including: a) furnish a continuous investment program for the Partnership; b) invest, reinvest and manage the investments of the Partnership; c) lend securities of the Partnership; d) sell, transfer, or dispose of any property or securities held in the Partnership; e) borrow cash and/or securities for and on behalf of the Partnership; f) select the dealer or broker and negotiate commissions or service charges in connection with portfolio transactions; g) execute all documents and perform all other acts necessary or appropriate to manage the investments of the Partnership without obtaining prior approval or direction from the General Partner or its authorized agents; h) exercise all rights, powers, options, privileges, and other powers incidental to ownership of the securities in the Partnership; i) execute or cause to be executed proxies respecting the voting of securities held by the Partnership at all meetings of holders of such securities; j) participate in the marketing and distribution of Units in the Partnership; k) provide administrative support to the General Partner when requested; l) determine the portion of the Partnership assets to invest or to hold uninvested and provide liquidity for the redemption of the Units in the Partnership; and m) provide any information required for reports or registrations to be filed with any governmental authority on behalf of the Partnership or the General Partner. 4. ... In particular, the Partnership Offering Memorandum notes that the Manager, among others, is entitled to reimbursement from the Partnership for all costs and operating expenses actually incurred in connection with the business of the Partnership, including administrative fees and expenses of the Partnership such as: investment manager’s fees; accounting and legal costs; insurance premiums; custodial fees; registrar and transfer agency fees and expenses; bookkeeping and record keeping costs; communication expenses; organizational and set up expenses; regulatory fees and expenses; all reasonable or non-recurring expenses; and fees and expenses relating to the Partnership’s portfolio investments, including the cost of securities, interest on borrowings, commitment fees, brokerage fees, commissions and expenses, and banking fees. ... This determination will generally be based on written agreements, between the person providing the service and the person’s client, detailing the actions, responsibilities and obligations of the person in connection with the supply. ...
GST/HST Ruling
14 August 2012 GST/HST Ruling 85927 - – […] [Supply of Breast Implants]
The Corporation acquires the breast implants for consumption, use or supply in the course of its activities undertaken at the Facility in connection with both reconstructive and cosmetic breast implant surgery performed by physicians on patients of the Corporation. 3. […]. 4. […]. 5. ... Accordingly, a supply of an institutional health care service, such as a medical or surgical prosthesis installed in a health care facility, is not an exempt supply included in Part II of Schedule V if it is a cosmetic service supply or it is made in connection with a cosmetic service supply. ... Conclusion As explained above, depending on the circumstances in which it is made, a supply of a medical or surgical prosthesis may be subject to the GST/HST, zero-rated or exempt: * When the supply is made by the operator of a health care facility, the medical or surgical prosthesis will be either an exempt supply or a taxable supply that is subject to the GST at the rate of 5% or the HST at the rate of 12%, 13% or 15% (depending on the place of supply). * In contrast, when the supplier is a manufacturer or distributor there is usually a discrete supply of property that has no connection to a particular surgical procedure, e.g., the recipient acquires the medical or surgical prosthesis for general inventory purposes. ...
GST/HST Ruling
14 July 2009 GST/HST Ruling 101532 - Cost Sharing Agreement
Under XXXXX unless otherwise provided under the agreement, XXXXX is responsible for maintaining and paying all costs in connection with the Retail Portion and the Corporation is responsible for maintaining and paying all costs in connection with the Condominium. ... It also includes making a supply (other than an exempt supply) of real property, including anything done by the person in the course of or in connection with the making of the supply. ...