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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given that the latter paragraph no longer corresponds to the current version of the Act: former section 63.1 has been repealed, whereas since 1998 section 64.1 no longer applies to moving expenses because of its amendment by S.C. 1999, c. 22.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). ...

G) Personal information transmission The personal information is used in a system that has connections to at least one other system./ The personal information is transferred to a portable device or is printed. ...

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