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Under this Act, members of the armed forces of a designated state and civilian personnel designated as a civilian component of such forces, who are present in Canada in connection with official duties, are exempt from taxation in Canada on the salary and emoluments paid to them in such capacity. ...

Upon Termination of the Arbitration Proceedings At the termination of the arbitration proceedings each Board Member must immediately destroy all documents or other information received in connection with the proceedings. ...

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). ...

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. ...

It is generally expected that the Minister would do so where there is no connection between the cause of the plan being revocable and the benefits being provided by way of the annuity. ...

Newsletter no. 95-3, Actuarial Report Content May 12, 1995 In this newsletter we provide information about our requirements for processing actuarial reports filed with us in connection with employer funding of a defined benefit provision of a registered pension plan. ...

For example, a gain realized on the sale of vacant land acquired in connection with a planned extension of club facilities that has since been abandoned is taxable in the hands of the deemed trust regardless of the reason for the change in plans or the fact that the land was not used for any purpose whatever during the period that it was held. ...

Where the owner and tenant were not dealing at arm's length, such a payment made in connection with a disposition, or a deemed disposition under subsection 45(1), of the property was considered to be an outlay or expense made or incurred for the purpose of making the disposition or deemed disposition and entered into the calculation of the capital gain or loss under subsection 40(1), provided the payment was reasonable in the circumstances. 12. ...

Qualified zero-emmision technology manufacturing activities Qualified zero-emission technology manufacturing activities, described in paragraphs (a) or (c) means: (a) qualified activities that are (i) performed in connection with the manufacturing or processing of (A) solar energy conversion equipment, including solar thermal collectors, photovoltaic solar arrays and custom supporting structures or frames, but excluding passive solar heating equipment, (B) wind energy conversion equipment, including wind turbine towers, nacelles and rotor blades, (C) water energy conversion equipment, including hydroelectric, water current, tidal and wave energy conversion equipment, (D) geothermal energy equipment, (E) equipment for a ground source heat pump system, (E.1) air-source heat pump equipment designed for space or water heating, (F) electrical energy storage equipment used for storage of renewable energy or for providing grid-scale storage or other ancillary services, including battery, compressed air and flywheel storage systems, (G) equipment used to charge, or to dispense hydrogen to, property included in clause (J), (H) equipment used for the production of hydrogen by electrolysis of water, (I) equipment that is a component of property included in clauses (A) to (H) or (L) to (O), if such equipment is purpose-built or designed exclusively to form an integral part of that property, (J) property that (I) would be a zero-emission vehicle (as defined in subsection 248(1) of the Act if that definition were read without reference to its paragraphs (b) to (d)), or (II) is described in subparagraph (a)(i) of Class 56 of Schedule II, and (K) integral components of the powertrain of property included in clause (J), including batteries or fuel cells, (L) nuclear energy equipment, (M) heavy water used for nuclear energy generation, (N) nuclear fuels used for nuclear energy generation, and (O) nuclear fuel rods, and (ii) not the manufacturing or processing of general purpose components or equipment which components or equipment are suitable for integration into property other than property described in subparagraph (i); (c) the conversion of a vehicle, performed in Canada, into a property described in clause (a)(i)(J) Qualifying mineral activity Qualifying mineral activity falls into 5 categories: (a) the extraction of resources from a mineral deposit or from a tailing pond; (b) a mineral processing activity, including crushing, grinding, milling, separation, sieving, screening, froth floatation, leaching, recrystallization, precipitation, drying, evaporation, heating, calcinating, roasting, smelting, casting of ingots, refining, purification, distillation, electrodeposition and surface roughening of electrodeposited foil, that (i) is performed at a mine site, well site, tailing pond, mill, smelter or refinery, and (ii) occurs prior to or as part of a process intended (A) to increase the purity of at least one qualifying material, or (B) to produce a material with non-trace amounts of a single qualifying material, and without non-trace amounts of any elements other than permitted elements; (c) a recycling activity that is (i) sorting, disassembly or shredding of a recyclable material, or (ii) a material processing activity substantially similar to an activity described in paragraph (b) if that paragraph were read without reference to its subparagraph (i); (d) a synthetic graphite activity that is (i) performed during or after the graphitization stage, and (ii) a material processing activity substantially similar to an activity described in paragraph (b) if that paragraph were read without reference to its subparagraph (i); or (e) spherization of graphite or coating of spheronized graphite. ...

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. ...