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Level of risk to privacy: 4 Details: Online leads are submitted via internet connection to the Leads Program, but no personal information on a tipster is collected via the online form. ... Therefore, there is a connection to the intranet. To fill out the intranet form, CRA employees need to use their LAN user ID and password. ...

Typically, the information stored in a cookie is: a name (chosen by the website you are visiting; a value (unique number for the cookie that is determined by and stored by the website for future recognition and action); an expiration date; a valid path (details about the webpage(s) that the visitor was on when the cookie was sent); a valid domain (the name of the website that created and can retrieve the cookie); and a secure connection requirement (if the cookie is marked "secure," it will be transmitted only if the visitor is connected to a secure website). ... If you are using an older browser that is missing those critical security features, you will be unable to access the CRA’s digital services and might see one of the following messages when attempting to sign in: Page Can’t Be Displayed Cannot Establish a Secure Connection Page Not Available When you upgrade your browser, the issue will be resolved automatically. ...

. ¶ 1.50 to 1.58 have been added to revise the description of the calculation of the component of the capital dividend account that takes account of gains and losses realized in connection with the disposition of eligible capital property. ¶ 1.59 to 1.72 have been added to describe the treatment of proceeds of life insurance policies in relation to the capital dividend account. ... The paragraphs also describe the treatment of life insurance proceeds received in connection with policies used as security for debt and takes account of the 2010 Federal Court of Appeal decision in Canada v. ...

For the employees, the connection to a reserve is that the employer is resident on a reserve and the Indian is employed in a non-commercial activity for the social, cultural, educational, or economic development of Indians who for the most part live on reserves. ... Guideline 4 WHEN: THE EMPLOYER IS RESIDENT ON A RESERVE; AND THE EMPLOYER IS: AN INDIAN BAND WHICH HAS A RESERVE, OR A TRIBAL COUNCIL REPRESENTING ONE OR MORE INDIAN BANDS WHICH HAVE RESERVES, OR AN INDIAN ORGANIZATION CONTROLLED BY ONE OR MORE SUCH BANDS OR TRIBAL COUNCILS, IF THE ORGANIZATION IS DEDICATED EXCLUSIVELY TO THE SOCIAL, CULTURAL, EDUCATIONAL, OR ECONOMIC DEVELOPMENT OF INDIANS WHO FOR THE MOST PART LIVE ON RESERVES; AND THE DUTIES OF THE EMPLOYMENT ARE IN CONNECTION WITH THE EMPLOYER'S NON-COMMERCIAL ACTIVITIES CARRIED ON EXCLUSIVELY FOR THE BENEFIT OF INDIANS WHO FOR THE MOST PART LIVE ON RESERVES; ALL OF THE INCOME OF AN INDIAN FROM AN EMPLOYMENT WILL USUALLY BE EXEMPT FROM INCOME TAX. ...

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. ...

For the employees, the connection to a reserve is that the employer is resident on a reserve and the Indian is employed in a non-commercial activity for the social, cultural, educational, or economic development of Indians who for the most part live on reserves. ... Guideline 4 WHEN: THE EMPLOYER IS RESIDENT ON A RESERVE; AND THE EMPLOYER IS: AN INDIAN BAND WHICH HAS A RESERVE, OR A TRIBAL COUNCIL REPRESENTING ONE OR MORE INDIAN BANDS WHICH HAVE RESERVES, OR AN INDIAN ORGANIZATION CONTROLLED BY ONE OR MORE SUCH BANDS OR TRIBAL COUNCILS, IF THE ORGANIZATION IS DEDICATED EXCLUSIVELY TO THE SOCIAL, CULTURAL, EDUCATIONAL, OR ECONOMIC DEVELOPMENT OF INDIANS WHO FOR THE MOST PART LIVE ON RESERVES; AND THE DUTIES OF THE EMPLOYMENT ARE IN CONNECTION WITH THE EMPLOYER'S NON-COMMERCIAL ACTIVITIES CARRIED ON EXCLUSIVELY FOR THE BENEFIT OF INDIANS WHO FOR THE MOST PART LIVE ON RESERVES; ALL OF THE INCOME OF AN INDIAN FROM AN EMPLOYMENT WILL USUALLY BE EXEMPT FROM INCOME TAX. ...

The definition also includes the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply. ... Accordingly, the person will not be eligible to claim ITCs for the tax paid or payable in respect of property or services acquired in connection with the acquisition or termination of the non-commercial business activity. ... Since the corporation has acquired the supplies to provide financial services in connection with its commercial activities, the property or services are deemed to be acquired for consumption, use or supply in the course of the corporation’s commercial activities. ...

The definition also includes the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply. ... Accordingly, the person will not be eligible to claim ITCs for the tax paid or payable in respect of property or services acquired in connection with the acquisition or termination of the non-commercial business activity. ... Since the corporation has acquired the supplies to provide financial services in connection with its commercial activities, the property or services are deemed to be acquired for consumption, use or supply in the course of the corporation’s commercial activities. ...

The definition also includes the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply. ... Accordingly, the person will not be eligible to claim ITCs for the tax paid or payable in respect of property or services acquired in connection with the acquisition or termination of the non-commercial business activity. ... Since the corporation has acquired the supplies to provide financial services in connection with its commercial activities, the property or services are deemed to be acquired for consumption, use or supply in the course of the corporation’s commercial activities. ...