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(The payment also is not a contribution.) 3.13 However, in connection with a promotional contest, a cash prize paid directly to the winner’s plan would be covered by the (a)(v) exception, but would be a contribution "because such cash prizes are not considered a return on investment. ...

That is, the advantage tax will nonetheless apply in respect of any future increases in the total FMV of the property held in connection with the plan that are reasonably attributable, directly or indirectly, to the swap transaction. ...

Whether these are part of the same business depends upon the connection, interlacing, dependence, and unity, of the operations. ...

In these and similar cases, the taxpayer reports the income and may claim the expenses pertaining to the altered portion of the property (that is, a reasonable portion of the expenses relating to the whole property) as well as CCA on such altered portion of the property. 2.59 It is the CRA’s practice not to apply the deemed disposition rule, but rather to consider that the entire property retains its nature as a principal residence, where all of the following conditions are met: a) the income-producing use is ancillary to the main use of the property as a residence; b) there is no structural change to the property; and c) no CCA is claimed on the property. 2.60 These conditions can be met, for example, where a taxpayer carries on a business of caring for children in the home, rents one or more rooms in the home, or has an office or other work space in the home which is used in connection with business or employment. ...