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However, turning to the Treaty, the Directorate stated: To the extent the Upfront Payment is subject to Part XIII tax under subparagraphs 212(1)(d)(i), 212(1)(d)(iv) or paragraph 212(1)(i), the Upfront Payment should be exempt from Canadian withholding tax under Article VII …. A substantially similar definition of the term “royalties” [to that in the Treaty] is found in Article 12 of the Model Convention …. ...

. … If the cost of the party is greater than $150 per person, the entire amount, including the additional costs, is a taxable benefit.” CRA then stated: [T]he "per person" cost of $150 for this position is based on the total number of people attending the party or social event. … [A] person who is invited to a party or a social event but who does not attend has not received or enjoyed a benefit. ...

From the perspective of the partner receiving such an allowance, it constitutes a distribution that reduces the adjusted cost base (ACB) of the partner's interest in the partnership pursuant to subparagraph 53(2)(c)(v) …. ... For the partner, this payment will be treated as a distribution and an adjustment to the ACB will be required pursuant to subparagraph 53(2)(c)(v) …. ...

If the weekly allowance … was to compensate the employee for actual expenses for "board and lodging" at the special work site, we are of the view that the amounts would be considered reasonable …. ...

24 June 2004 Internal T.I. 2004-0065301I7 F- Frais médicaux- purificateur d'air-- summary under Paragraph 5700(c.1) Summary Under Tax Topics- Income Tax Regulations- Regulation 5700- Section 5700- Paragraph 5700(c.1) air exchanger can also serve as air purifier/ “severe” excludes seasonal allergies Regarding the eligibility of the cost including installation of an air exchanger that also functions as an air purifier and that operates only with a Hepa filter, CRA stated: [T]he fact that a piece of equipment has the dual function of being an air exchanger as well as an air purifier would not automatically exclude it from paragraph 5700(c.1) …. However, if an air exchanger and an air purifier are two separate devices that could be purchased separately … only the cost of the air purifier could be allowable Regarding the meaning of "severe chronic respiratory ailment," CRA noted the following statement on the Health Canada website: There is no universal definition for chronic respiratory diseases. ...

After finding that the storage tank did not fall within Class 8(c) as the Directorate did “not believe that the settling tank is a building and that it was acquired for the purpose of "manufacturing or processing" as … decantation is not a physical or chemical change produced by a technique of preparation or handling but rather a change resulting from a natural process,” the Directorate went on to find that it qualified under Class 6(e), stating: [T[he settling tank is a water storage tank …. ...

It then stated: Consequently, the replacement property (passenger vehicle) will have to be placed in a separate class 10.1 under [Reg.] 1101(af) … and the reduction calculated under paragraph 13(4)(d) will be made to that class. No change of class may be made given the wording of [Reg.] 1103(2d) …. ...

In finding that this does not signify that he has realized a $25,000 gain on the land, and a $10,000 loss on the building which is denied by s. 40(2)(g)(iii), the Directorate stated: Where a building constitutes depreciable property … [Reg. 1102(2)] has the effect of splitting the property into two for the purposes of the Act, namely the land and the building. In the case of a cottage that is a PUP, we are of the view that the land and the building will remain one and the same property for tax purposes if they constitute one and the same property for legal purposes. … [Here] the taxpayer will realize a capital gain of $15,000 on the disposition of his property. ...

For the purposes of subsection 129(3) … the "dividend refund" means the amount equal to the lesser of the amounts set out in subparagraphs 129(1)(a)(i) and (ii). Consequently … the amount of Portfolioco's RDTOH account for its 1998 taxation year would be reduced by the $100,000 dividend refund that would have been made by the CCRA had Portfolioco filed its return of income in accordance with paragraph 150(1)(a). ...

In the case of an agent … the fees paid by the professional should be reasonable and correspond to the fair market value of the services rendered by the agent. Furthermore, if it were a genuine management company and not an agent of the professional, the CCRA would question the deductibility of the … fee if the management company had no employees to perform the functions for which the professional was billed. ...