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The following properties are not included in class 22 or 38, even though they may fit the description of qualifying equipment: (a) Vessels (including dredges), equipment forming part of a marine railway, and any other property included in class 7, (b) Property forming part of a railway, included in class 4, (c) Logging equipment included in class 10 by virtue of paragraphs (n) or (o) of that class, (d) Mining equipment and other property used in connection with a mine included in class 28 or 41 or in class 10 by virtue of paragraphs (k),(l), (m) or (r) of that class. ...

" Act " means the Excise Tax Act as amended by Bill C-62; " calendar quarter " means a period of three months beginning on the first day of January, April, July or October in each calendar year; " Canada " (a) «Canada» includes: (i) the sea bed and subsoil of the submarine areas adjacent to the coasts of Canada in respect of which the government of Canada or of a province may grant a right, licence or privilege to explore for or- exploit any minerals; and (ii) the seas and airspace above the submarine areas referred to in paragraph (i) in respect of any activities carried on in connection with the exploration for or exploitation of minerals; (b) in respect of imports, Canada has the meaning assigned by the Customs Act; " commercial activity " means (a) any business carried on by a person; (b) any adventure or concern of a person in the nature of trade; and (c) any activity engaged in by a person that involves the supply of real property or of a right or interest in respect of real property by that person; but does not include (d) any activity engaged in by a person to the extent that it involves the making of an exempt supply by the person; (e) any activity engaged in by an individual without a reasonable expectation of profit; or (f) the performance of any duty or activity in relation to an office or employment; " consideration " may be money, a thing, a service, forbearance in the exercise of a right or anything else which induces the supplier to make the supply. ...

It is also reworded to emphasize the importance of the connection between moving and attendance at an educational institution in the case of a student. ¶4.8 is added to specify that a move that occurs solely for personal reasons cannot be considered as an eligible relocation. ¶4.9 is added to illustrate the type of circumstances in which a move of an employee and a self-employed individual may be considered to occur for employment or business purposes. ¶4.10 is added to specify that a student’s move does not cease to be considered as an eligible relocation solely because it occurs to enable the student to both be employed and be in full-time attendance at an educational institution where he or she is enrolled in a program at a post-secondary level. ¶4.11 (formerly ¶18 of IT-178R3) refers to Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status for details on the concept of ordinarily resided. ¶4.12 replaces ¶19 of IT-178R3 given that the latter paragraph no longer corresponds to the current version of the Act: former section 63.1 has been repealed, whereas since 1998 section 64.1 no longer applies to moving expenses because of its amendment by S.C. 1999, c. 22. ¶4.12 refers to Income Tax Folio S5-F1-C1 for details on the concepts of factual residence and deemed residence. ¶4.13 (formerly included in ¶2 and ¶10 of IT-178R3) is revised to reflect the legislative amendment made to subsection 62(1) by S.C. 1999, c. 22, subsection 17(1), which now refers to the definition of eligible relocation added to subsection 248(1). ¶4.13(a) explains that payments on the individual’s behalf are no longer limited to those made by the individual’s employer, as was previously stated under 2(a) of IT-178R3. ¶4.13(c) also takes into account a legislative amendment made to subparagraph 62(1)(c)(i) by S.C. 2009, c. 2, s. 16(1), applicable to the 2008 and subsequent tax years. ...

You may hear a beep and experience a normal connection delay. Regular hours of service Monday to Friday (holidays excluded) 7:30 a.m. to 8:00 p.m., Eastern Time Extended hours of service From February 16, to April 30, 2015, except Easter Weekend From 7:30 a.m. to 12:00 a.m., Eastern time, on weekdays From 7:30 a.m. to 8:00 p.m., Eastern time, on Saturdays Fax number 613-941-2505 By mail International and Ottawa Tax Services Office Post Office Box 9769, Station T Ottawa ON K1G 3Y4 CANADA Previous page | Table of contents Page details Date modified: 2013-01-03 ...

You may hear a beep and experience a normal connection delay. Regular hours of service Monday to Friday (holidays excluded) 9 a.m. to 5 p.m. ...

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. ...

Risk to privacy: No G) Personal information transmission The personal information is used in a system that has connections to at least one other system. ...

G) Personal information transmission The personal information is used in a system that has connections to at least one other system. ...

G) Personal information transmission The personal information is used in a system that has connections to at least one other system. ...

Information is transferred to the OLS via a secure connection. Some headquarters staff have access to the mainframe on laptops encrypted with Secure Remote Access (SRA). ...