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For instance, an amount paid for a utility service connection is deductible as an expense only in computing income from a business. ...

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. ...

When a taxpayer receives an amount by virtue of or in connection with an office or employment, it is considered employment income under subsection 5(1). ...

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. ...

., shares issued in connection with the Scientific Research and Experimental Development Tax Credit, the potential exists that the paid-up capital for income tax purposes is less than the stated capital reported on the financial statements. ¶ 8. ...

" 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. ...

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. ...

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 does not include transporting a person's baggage in connection with a passenger transportation service. ...

"Related convention supplies" means most property or services acquired, imported or brought into a participating province by a person exclusively to be consumed, used or provided in connection with a convention. ...