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Subsection 212(5) provides for Part XIII tax on an amount paid or credited to a non-resident by a person resident in Canada for a right in or to the use of (a) a motion picture film, or (b) a film or video tape for use in connection with television or, where the amount is paid or credited after 1988, any other means of reproduction for use in connection with television that has been or is to be used or reproduced in Canada. However, for (b) above, subsection 212(5) does not apply to an amount paid or credited after 1985 for a right in or to the use of a film or video tape or after 1988 for the right in or to the use of any other means of reproduction where that film, video tape or other means of reproduction was or is for use solely in connection with and as part of a news program produced in Canada. 41. ... The Article XII(3) exemption does not apply to royalties on motion pictures and works on film, videotape or other means of reproduction for use in connection with television. 42. ...

Subsection 212(5) provides for Part XIII tax on an amount paid or credited to a non-resident by a person resident in Canada for a right in or to the use of (a) a motion picture film, or (b) a film or video tape for use in connection with television or, where the amount is paid or credited after 1988, any other means of reproduction for use in connection with television that has been or is to be used or reproduced in Canada. However, for (b) above, subsection 212(5) does not apply to an amount paid or credited after 1985 for a right in or to the use of a film or video tape or after 1988 for the right in or to the use of any other means of reproduction where that film, video tape or other means of reproduction was or is for use solely in connection with and as part of a news program produced in Canada. 41. ... The Article XII(3) exemption does not apply to royalties on motion pictures and works on film, videotape or other means of reproduction for use in connection with television. 42. ...

The connection is made by a modem, which allows the user to send and receive data over a telephone line. ... The predominant purpose of the supply to the consumer is the Internet connection. As in the case of Internet access services, the supply of a connection to the Internet is considered to be a telecommunication service. ...

Subsection 212(5) provides for Part XIII tax on an amount paid or credited to a non-resident by a person resident in Canada for a right in or to the use of (a) a motion picture film, or (b) a film or video tape for use in connection with television or, where the amount is paid or credited after 1988, any other means of reproduction for use in connection with television that has been or is to be used or reproduced in Canada. However, for (b) above, subsection 212(5) does not apply to an amount paid or credited after 1985 for a right in or to the use of a film or video tape or after 1988 for the right in or to the use of any other means of reproduction where that film, video tape or other means of reproduction was or is for use solely in connection with and as part of a news program produced in Canada. 41. ... The Article XII(3) exemption does not apply to royalties on motion pictures and works on film, videotape or other means of reproduction for use in connection with television. 42. ...

Subsection 212(5) provides for Part XIII tax on an amount paid or credited to a non-resident by a person resident in Canada for a right in or to the use of (a) a motion picture film, or (b) a film or video tape for use in connection with television or, where the amount is paid or credited after 1988, any other means of reproduction for use in connection with television that has been or is to be used or reproduced in Canada. However, for (b) above, subsection 212(5) does not apply to an amount paid or credited after 1985 for a right in or to the use of a film or video tape or after 1988 for the right in or to the use of any other means of reproduction where that film, video tape or other means of reproduction was or is for use solely in connection with and as part of a news program produced in Canada. 41. ... The Article XII(3) exemption does not apply to royalties on motion pictures and works on film, videotape or other means of reproduction for use in connection with television. 42. ...

Subsection 212(5) provides for Part XIII tax on an amount paid or credited to a non-resident by a person resident in Canada for a right in or to the use of (a) a motion picture film, or (b) a film or video tape for use in connection with television or, where the amount is paid or credited after 1988, any other means of reproduction for use in connection with television that has been or is to be used or reproduced in Canada. However, for (b) above, subsection 212(5) does not apply to an amount paid or credited after 1985 for a right in or to the use of a film or video tape or after 1988 for the right in or to the use of any other means of reproduction where that film, video tape or other means of reproduction was or is for use solely in connection with and as part of a news program produced in Canada. 41. ... The Article XII(3) exemption does not apply to royalties on motion pictures and works on film, videotape or other means of reproduction for use in connection with television. 42. ...

Your service is zero-rated when you act as an agent for a person providing passenger transportation services in any of the following situations: selling a zero-rated passenger transportation service for them selling a service of transporting an individual's baggage for them in connection with a zero-rated passenger transportation service selling a service of supervising an unaccompanied child for them in connection with a zero-rated passenger transportation service issuing, delivering, amending, replacing, or cancelling a ticket or reservation for a zero-rated passenger transportation service on their behalf Also, if you are a travel agency acting as an agent for a non-resident person, your service is zero-rated in either of the following situations: the service relates to a sale made outside Canada by or to the non-resident the service relates to a zero-rated sale of exported property or services to the non-resident Example 1 On behalf of an air carrier, a Canadian travel agency sells a passenger transportation service from Toronto, Ontario, to Paris, France. ... Exclusively, for the purposes of related convention supplies, means property or services used all or substantially all (90% or more) in connection with a convention. ... Related convention supplies generally means property or services that were acquired, imported, or bought into a participating province by a person exclusively for consumption, use, or supply by the person in connection with a convention. ...

Enhanced flex plan (Régime de pension flexible rehaussé) An enhanced flex plan is a combination plan that allows members to acquire or improve ancillary benefits provided in connection with basic pension benefits accruing under the DB provision of the plan by making optional contributions to their MP account. ... Flexible pension plan (Régime de pension flexible) In general terms, a flexible pension plan is a pension plan that allows members to make voluntary defined benefit contributions to acquire or improve ancillary benefits provided in connection with basic pension benefits accruing under the plan. ...

For example, a taxpayer may choose to include air pollution equipment acquired in connection with mining activities in class 27 rather than class 41. ... The following properties are exempt from the application of the 50% rule: (a) class 12 property (thus preserving the availability of 100% write off in the year of acquisition) except: (i) a motion picture film or video tape that is a television commercial message, (ii) class 12(o) computer software (i.e., not systems software or certain property described in Class 12(s)), (iii) a certified production acquired before 1988 and a certified feature film, (iv) a videotape cassette acquired after February 15, 1984 for the purpose of renting and that is not expected to be rented to any one person for more than 7 days in any 30 day period, (v) a die, jig, pattern, mould or last, and (vi) the cutting or shaping part in a machine; (b) such patents, franchises, concessions or licences as are included in class 14; (c) property acquired for the purpose of cutting and removing merchantable timber included in class 15; (d) the following properties to which special 50% rules apply: (i) property of classes 24, 27, 29 and 34 to which paragraphs 1100(1)(t) and (ta) of the Regulations apply (see the current versions of IT-147, Capital Cost Allowance- Accelerated Write-Off of Manufacturing and Processing Machinery and Equipment and IT-336, Capital Cost Allowance- Pollution Control Property), and (ii) property of class 13 to which paragraph 1100(1)(b) of the Regulations applies (see the current version of IT-464, CCA- Leasehold Interests); (e) class 23 property (in connection with Expo 86) acquired after 1983 for which a 100% write off is available in the year of acquisition; (f) a certified production acquired after 1987; (g) vessels and other costs to which paragraph 1100(1)(v) of the Regulations applies (see the current version of IT-267, Capital Cost Allowance- Vessels); (h) specified leasing property of a corporation that was throughout the year a corporation described in subsection 1100(16) of the Regulations; (i) property that was deemed to have been acquired in a preceding taxation year under paragraph 16.1(1)(b) (see 22 above) in respect of a lease to which the property was subject immediately before the taxpayer last acquired the property; and (j) property considered to have become available for use by the taxpayer in the year by reason of paragraph 13(27)(b) or 13(28)(c). 25. ...

Corporations may be associated because the same group of persons controls both corporations, but the members of this group do not act together and have no other connection to each other. ... Schedule 29, Payments to Non-Residents Complete Schedule 29 if the corporation paid or credited any of the following amounts to non-residents: royalties; rents; management fees/commissions; technical assistance fees; Footnote 2 research and development fees; interest; dividends; film acting payments: for a motion picture film; or for a film or videotape for use in connection with television; or other services. ...