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Summary "Winding-up" is used in connection with the winding-up of a business and the winding-up of a corporation's existence. ...

Paragraph 255(b) further provides that Canada includes the seas and airspace above those submarine areas in respect of any activities carried on in connection with the exploration for or exploitation of the said minerals, petroleum, natural gas or hydrocarbons. ...

A person who is deemed by subsection 96(1.1) to be a member of a partnership, and who may have only a remote connection with the partnership, is nevertheless to be viewed as carrying on the business by virtue of subsection 96(1.6). ...

Under these guidelines, an Indian's employment income will usually be exempt from income tax in any of the following situations: (a) when at least 90% of the duties of an employment are performed on a reserve, (b) when the employer is resident on a reserve and the Indian lives on a reserve, (c) when more than 50% of the duties of an employment are performed on a reserve and the employer is resident on a reserve, or the Indian lives on a reserve, (d) when the employer is resident on a reserve and the employer is: (i) an Indian band which has a reserve, (ii) a tribal council representing one or more Indian bands which have reserves, or (iii) 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. ...

Note: Under the Insurable Earnings and Collection of Premiums Regulations, the owner or operator of a barbering or hairdressing establishment is considered to be the employer of the individual whose employment in connection with the establishment is included in insurable employment under the Employment Insurance Regulations. ...

Very few mention the CRA in an unprompted manner in connection with charity registration. ...

Registered Plans Directorate technical manual 6 8303, 8308 & 8409 – Pension Adjustments & Annual Information Returns 6.1 8303(6) – Qualifying Transfers 6.2 8303(7) – Deemed Payment 6.3 8303(10) – Benefits in Respect of Foreign Service 6.4 8308(7) – Loaned Employees 6.5 8409(1) and (2) – Annual Information Returns 6 8303, 8308 & 8409 – Pension Adjustments & Annual Information Returns 6.1 8303(6) – Qualifying Transfers Subsection 8303(6) of the Regulations defines for the purposes of the description of C in the formula in subsection 8303(3) (basic PSPA calculation), the description of D in the formula in subsection 8304(5) (modified PSPA calculation) and the description of B in the formula in subsection 8304(10) (IPP PSPA calculation), the amount of an individual’s qualifying transfer made in connection with a past service event. ...

"Related convention supplies" means most property or services acquired, imported or brought into a participating province by a person exclusively to be consumed, used or provided in connection with a convention. ...

Fees or other costs incurred in connection with the proposed acquisition of capital assets when acquired, are to be classed as eligible capital expenditures if the assets are not in fact acquired, perhaps because of an abandonment of the business. ...

Filing due date Generally, your income tax return must be filed on or before: April 30 of the year after the tax year; or if you or your spouse or common-law partner carried on a business in Canada (other than a business whose expenditures are mainly in connection with a tax shelter), the return must be filed on or before June 15 of the year after the tax year. ...