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& 3. In this case, no. Reasons: 1. It is a question of fact whether an employee would be considered a long haul truck driver. ...

Document 2000-002453 states that "... the guidelines apply to bonuses in the same way they apply to salary and wages. ...

Pakistanco withholds a 15 % Pakistani tax on payments for the services rendered by Canco during the given year. ...

Yours truly, Sandy Parnanzone Manager for Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

Yours truly, Sandy Parnanzone For Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

Such grants are included in income under paragraph 12(1)(x) when none of the exceptions described in ¶ 8 applies. ...

Specifically, you refer to the comments in paragraph 6 of Interpretation Bulletin IT-268R4, Inter Vivos Transfer of Farm Property to Child which states in part: "... subsection 73(3) applies only to property owned by the parent immediately before the transfer to a child and thus is not applicable to property owned at that time by a partnership or corporation. ...

With respect to the time between the First Segment and the Second Segment, the Commentary states that “ [a] site continues to exist until the work is completed or permanently abandoned. ...

Yours truly, Olli Laurikainen, CA for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Justice Tardif J. stated at paragraph 28 that: "... the appellant was not an employee, since she was completely independent in the way she did her work, worked in her own environment with her own tools and was not in any way part of a third party's business. ...