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The CRA is exposed to credit risk, liquidity risk and market risk in connection with its financial instruments. ...

Do not file a T4 slip if: construction is your primary source of business income, and you paid amounts to subcontractors for goods and services rendered in connection with construction activities (file a T5018 return) you paid pensions, lump-sum payments, annuities, or other income, including amounts paid to a proprietor, or partner of an unincorporated business (file a T4A return) you paid fees (except for director fees), commissions, or other amounts to a non-resident for services rendered in Canada, other than employment situations (file a T4A‑NR return) you provide former employees or retirees with taxable group term life insurance benefits, you must report the benefit on a T4A slip so long as the amount reported is greater than $50 you paid a retiring allowance to a non-resident of Canada (file an NR4 return) you paid amounts from a retirement compensation arrangement (file a T4A‑RCA, Statement of Distributions from a Retirement Compensation Arrangement return) For more information on the T4A‑RCA return, go to T4A-RCA. ...

Touring costs incurred in connection with a concert or live performance are not a qualifying expenditure. ...

Commercial activity also includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ...

Touring costs incurred in connection with a concert or live performance are not a qualifying expenditure. ...

Commercial activity also includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ...

The provisions of this clause do not apply when the employee travels in connection with courses, training sessions, professional conferences and seminars, unless the employee is required to attend by the Employer. ...

Rates of clean hydrogen ITC CI Tiers Rates Available for use from March 28, 2023, to the end of 2033 Available for use in 2034 Less than 0.75 kg 40% 20% 0.75 kg or more, and less than 2 kg 25% 12.5% 2 kg or more, and less than 4 kg 15% 7.5% For clean ammonia equipment or certain other equipment used solely in connection with clean ammonia equipment, the rate is: 15% if the equipment becomes available for use before 2034 7.5% if it becomes available for use in 2034 0% if it becomes available for use after 2034 These rates apply regardless of the carbon intensity, provided the carbon intensity is less than 4 kg. ...

Commercial activity means any business or adventure or concern in the nature of trade carried on by a person, but does not include: the making of exempt supplies any business or adventure or concern in the nature of trade carried on without a reasonable expectation of profit by an individual, a personal trust, or a partnership where all of the members are individuals Commercial activity also includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ...

Commercial activity also includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ...