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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. ...

With the discovery of several cases of fraudulent receipting in the early 1960s, it became apparent that the Department faced significant accountability issues in connection with charitable donations and that it would need to act. ... The CRA recognizes that a number of charities do not have a high-speed Internet connection. ...

Services for which there are specific place of supply rules The general place of supply rules for services do not apply to the following supplies of services for which there are specific place of supply rules: personal services, services in relation to tangible personal property and real property, services that relate to a location-specific event, services rendered in connection with litigation, customs brokerage services, repairs, maintenance, cleaning, adjustments and alterations and photographic-related goods, services of a trustee in respect of a trust governed by an RRSP, RRIF, RESP, TFSA, or RDSP, premium rate telephone services, computer-related services and internet access, air navigation services; passenger transportation services, freight transportation services, postage and mail delivery services, and telecommunication services. ... In this case, the supply of the service (and of any property supplied in connection with it) or of the photographic-related good is made on the lands of a First Nation if the supplier delivers the property or the photographic-related good, as the case may be, on those lands to the recipient of the supply after the service or production of the photographic-related good is completed. ...

The charity has entered into a funding agreement with a provincial housing commission in connection with the facility under a provincial program to provide a middle option between home care and residential care. ... Supporting documentation An applicant must demonstrate that it meets the eligibility criteria for municipal designation in connection with at least one of its housing projects. ...

You may hear a beep and experience a normal connection delay. Table of contents Is this guide for you? ... You may hear a beep and experience a normal connection delay. Regular hours of service Monday to Friday (holidays excluded) 9:00 a.m. to 5:00 p.m. ...

The Report on the Charities Program is a new way for us to strengthen these connections. ... For example, it: is updating its webpages to ensure all information is easier to understand and reflects the online behaviour of users developed a self-assessment tool to help applicants make an informed decision about whether registration is right for them developed electronic tools to make it easier for the public to request information about charities from the Directorate, such as a charities listings request form a request form for registered charity information Participating and consulting The Directorate values its connection with charitable sector stakeholders. ...

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. ... The treatment of expenses related to the operation of devices listed in paragraph 118.2(2)(i) are now discussed in ¶1.74, as the comments apply to operating costs for all devices listed in paragraph 118.2(2)(i). ¶1.81 (formerly ¶45 of IT-519R2) is expanded to provide the CRA’s view on the treatment of the costs of climate controlled storage space for the artificial kidney machine or supplies for the machine. ¶1.87 (formerly ¶49 of IT-519R2) is expanded to clarify the meaning of the phrase other products for purposes of paragraph 118.2(2)(i.1). ¶1.88 is added to refer readers to the discussion of subparagraph 118.2(2)(n)(i) to determine whether medical ointments used by a person in connection with products described in paragraph 118.2(2)(i.1), may be eligible medical expenses. ¶1.90 (formerly ¶51 of IT-519R2) is expanded to clarify that the cost of insulin, oxygen, liver extract injectible for pernicious anaemia or vitamin B12 for pernicious anaemia that are prescribed by a medical practitioner are also eligible medical expense under paragraph 118.2(2)(k). ¶1.91 is added to clarify that paragraph 118.2(2)(k) only covers the cost of insulin for persons with diabetes, but other costs incurred by these persons may be eligible medical expenses under other subsection of 118.2(2). ¶1.92 (formerly ¶52 of IT-519R2) is revised to refer readers to the CRA website for more information on expenses that may be eligible medical expenses under paragraph 118.2(2)(l). ¶1.93 (formerly ¶53) is revised to refer readers to the CRA website for information on calculating meal and vehicle expenses. ¶1.94- 1.96 (formerly ¶54 of IT-519R2) are expanded to reflect a legislative amendment made by S.C. 2001, c. 17, s. 95(1) which added paragraph 118.2(2)(I.21) to the Act, effective for the 2000 and subsequent tax years, and a legislative amendment made by S.C. 2006, c. 4, s. 62(3), which replaced the existing paragraphs 118.2(2)(l.2) and (l.21) with new paragraphs effective for expenses incurred after February 22, 2005. ¶1.97- 1.100 are added to provide additional guidance on the application of paragraphs 118.2(2)(l.2) and (l.21). ¶1.102 is added to reflect paragraph 118.2(2)(l.4) which was added to the Act by S.C. 1998, c. 19, s. 23(2), effective for the 1997 and subsequent tax years and the amendment to paragraph 118.2(2)(l.4) made by S.C. 2003, c. 15, s. 73(1), effective for the 2003 and subsequent tax years. ¶1.103 and ¶1.104 are added to reflect paragraph 118.2(2)(I.41) and (I.42) which were added to the Act by S.C. 2003, c. 15, s. 73(1), effective for the 2003 and subsequent tax years. ¶1.105 and ¶1.106 are added to reflect paragraphs 118.2(2)(I.43) and (I.44) and which were added to the Act by S.C. 2006, c. 4, s. 62(4), effective for the 2005 and subsequent tax years. ¶1.107 and ¶1.108 are added to reflect paragraphs 118.2(2)(I.5) and (I.6) which were added to the Act by S.C. 1998, c. 19, s. 23(2), effective for the 1997 and subsequent tax years. ¶1.109- 1.112 are added to reflect paragraph 118.2(2)(I.7) which was added to the Act by S.C. 1998, c. 19, s. 23(2), effective for the 1997 and subsequent tax years. ¶1.113 and ¶1.114 are added to reflect paragraph 118.2(2)(I.8) which was added to the Act by S.C. 1999, c. 22, s. 34(2), effective for the 1998 and subsequent tax years. ¶1.115 and ¶1.116 are added to reflect paragraph 118.2(2)(I.9) which was added to the Act by S.C. 2000, c. 19, s. 25(4), effective for the 1999 and subsequent tax years. ¶1.117 is added to reflect paragraph 118.2(2)(I.91) which was added to the Act by S.C. 2000, c. 19, s. 25(4), effective for the 1999 and subsequent tax years. ¶1.119- 1.121 are added to provide additional clarity. ¶1.122 (formerly the Appendix to IT-519R2) is revised to reflect a number of amendments that added paragraphs to the Regulation or amended existing paragraphs of the Regulation: paragraph 5700(c.3) was added by SOR/99-387, s. 1, applicable to the 1997 and subsequent tax years; paragraph 5700(w) was added by SOR/2001-4, applicable to the 1999 and subsequent tax years; paragraph 5700(w) was amended by SOR/2007-212, s. 3(3), applicable to the 2004 and subsequent tax years; paragraph 5700(i) was amended by SOR/2007-212, s. 3(1), applicable to expenses incurred for property acquired after February 22, 2005; paragraph 5700(l.1) was added by SOR/2007-212, s. 3(2), applicable to the 2005 and subsequent tax years; paragraphs 5700(x), (y), and (z) were added by SOR/2007-212, s. 3(4), applicable to the 2005 and subsequent tax years; paragraphs 5700(z.1), (z.2), (z.3), and (z.4) were added by 2009, c. 2, s. 109(1), applicable to the 2008 and subsequent tax years; and paragraph 5700(s.1) was added by 2012, c. 19, s. 18(1), applicable to expenses incurred after 2011. ...