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The issuer may also want the holder application form to include: a statement that the holder will notify the issuer when they are not a resident of Canada a warning informing the holder that they may be liable for certain tax consequences arising in connection with a non-compliant qualifying arrangement a space where the holder can indicate whether, in the event of the holder's death, the holder's survivor (with space for the spouse's or common-law partner's name and social insurance number), provided they are a qualifying individual, becomes the successor holder under the arrangement (In Quebec, a beneficiary designation of FHSA proceeds in the FHSA contract or will is not valid except in limited circumstances.) ... At all times since the arrangement was entered into, it must comply with the following conditions: the arrangement requires that it be maintained for the exclusive benefit of the holder the arrangement prohibits, while there is a holder of the arrangement, anyone that is neither the holder nor the issuer of the arrangement from having rights under the arrangement relating to the amount and timing of distributions and the investing of funds the arrangement prohibits anyone other than the holder from making contributions under the arrangement the arrangement permits distributions to be made to reduce the amount of tax otherwise payable by the holder under section 207.021 of the Income Tax Act the arrangement provides that, at the direction of the holder, the issuer shall transfer all or any part of the property held in connection with the arrangement (or an amount equal to its value) to another FHSA of the holder or to a registered retirement savings plan (RRSP) or registered retirement income fund (RRIF) under which the holder is the annuitant if the arrangement is an arrangement in trust, it prohibits the trust from borrowing money or other property for the purposes of the arrangement the arrangement must cease to be an FHSA after the end of the holder’s maximum participation period arrangements issued by depositaries must include provisions stipulating that the issuer has no right of offset with respect to the property held under the arrangement in connection with any debt or obligation owing to the issuer the arrangement complies with prescribed conditions. ...

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). ...

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. ...

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. ...

The current version of information circular IC75-6R2, Required Withholding From Amounts Paid to Non-Residents Providing Services in Canada, discusses the CRA's administrative position on the identification and allocation of payments for which withholdings are required, in connection with services performed in Canada by non-residents. ... Other than payments in connection with rental or franchise agreements, the exemption includes royalties paid for the use of, or the right to use, designs or models, plans, secret formulas, or processes to the extent that they represent payments for the use of, or the right to use, information concerning industrial, commercial, or scientific experience (that is, know-how). ...

Problem Solving level 2 Underlying Notion Behaviours could include, but are not limited to: Making key connections to determine a solution to a problem or situation Gathers and evaluates additional facts and information in order to gain a better understanding of the situation. ... In determining a solution, you make key connections between relevant parts of the information you have analyzed. ...

A taxpayer using the cash method to compute income from a farming or fishing business may elect to roll over inventory owned in connection with the farming or fishing business to a corporation under subsection 85(1). Where such a taxpayer carries on a farming business and disposes of inventory owned in connection with that business to the corporation, paragraph 85(1)(c.2) will apply for dispositions occurring after July 13, 1990. ...

Electronically filed returns, rebates and elections involve an Internet connection and information is transferred to our mainframe via a secure connection. ...

Therefore, a qualifying transfer of assets from an RRSP made in connection with a past service event can be made to a deemed registered pension plan. ... Therefore, any amounts transferred into the plan in connection with a past service event would no longer be a qualifying transfer as described in subsection 8303(6) of the Regulations. ...

In general terms, a flexible pension plan is a pension plan that allows members to make voluntary defined benefit contributions to acquire or improve ancillary benefits provided in connection with basic pension benefits accruing under the plan. ... Optional contribution- This means the part, if any, of a contribution that a member of a pension plan makes under a defined benefit provision of the plan that, by exercising (or not exercising) a right in connection with the plan, the member could have prevented from being made under the provision. ...