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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. ...

. ¶1.47 has been added to reflect that in terms of meeting the exception for income-earning purpose in subparagraph 40(2)(g)(ii), there must be sufficient connection between the creditor making the loan to, or guaranteeing the debts of the corporation, and the potential for earning income from business or property. ¶1.52 (formerly ¶8(b) of IT-484R2) has been updated to reflect that clauses 39(1)(c)(vi)(B) and (C) were amended by S.C. 2000, c.12, Sch. ...

The Anonymous concept also appeared to generate the strongest emotional connection. ...

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). ...

The whole amount of such losses will be disallowed as personal or living expenses (paragraph 18(1)(h)) which are defined in subsection 248(1) as including the expenses of properties maintained by the taxpayer for his or her use or benefit or for that of related persons and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit. ...

The term "permanent establishment" is defined in subsection 400(2) of the Regulations in connection with the determination of "taxable income earned in the year in a province" (as defined in subsection 124(4)) for purposes of the deduction under subsection 124(1). ...

Where different parts of the class were used in connection with different timber limits or sections thereof, separate rates are computed for each part of the class as though each part of the class were the taxpayer's only property of that class. ...

In order to allow for a recovery of GST/HST paid on these expenditures, subsection 183(2) deems that any costs made in connection with the supply of seized property, except for the costs associated with the seizure or repossession itself, are made in the course of a commercial activity, including any costs for improvements, maintenance, selling and storage of the property. ...

It expends the following amounts in Ontario in connection with this project. ...

You may hear a beep and experience a normal connection delay. Regular hours of service Monday to Friday (but not holidays) 9 a.m. to 5 p.m. ...