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However, it is not evident from the information provided that there is a linkage between the two transactions and, accordingly, that the requirement in (a) above that there must be a causal relationship between the acquisition and disposition of the properties under consideration has been met. ... Accordingly, it is our opinion that if a causal relationship is found to exist between the two transactions under consideration (i.e., the purchase of Property A and the sale of Property B) and the other requirements are otherwise met, then the three quarters of land (Property A) would qualify as replacement property of Property B. ...

Our Comments As a result of the decision of the FCA in Manrell, where a taxpayer receives an amount as the consideration for granting a covenant not to compete, the amount received will not be considered the "proceeds of disposition" of any "property" for purposes of the Act (subject to the proposed amendments to the Act, i.e., section 56.4, Restrictive Covenants, announced by the Department of Finance on October 7, 2003, which are not applicable in this case because the proposed amendments apply after the time of the payment of the NCP). ... However, in the situation described, it appears that pursuant to the SPA and the NCA made in connection with the sale of the Business, XXXXXXXXXX received the NCP from an arm's length purchaser as consideration for granting a covenant not to compete. ...

"The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including motion pictures and works on film, videotape or other means of reproduction for use in connection with television), any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, tangible personal property or for information concerning industrial, commercial or scientific experience, and, notwithstanding the provisions of Article XIII (Gains), includes gains from the alienation of any intangible property or rights described in this paragraph to the extent that such gains are contingent on the productivity, use or subsequent disposition of such property or rights." Netherlands "The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including motion picture films and works on film, videotape or other means of reproduction for use in connection with television, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience. ...

If the date the person went missing is used, some assessments will need to be cancelled, some options may not be available and consideration must be given to waiving late filing penalty and interest September 26, 1997 Scarborough Tax Services Headquarters Group 471-1-2 A. ... If this course of action is taken, we suggest you obtain the trustee's concurrence to apply any refunds arising by reason of the cancellation of such assessments to the tax payable by the estate, if any, in respect of the same time period and that consideration be given under subsection 220(3.1) of the Act to waiving any late filing penalty or interest which would otherwise be assessed in respect of the tax payable by the estate. ...

Finally, another consideration is how the excess land was used during the period of ownership. ... We would also note that it appears that no consideration was given, in the above circumstances, to the application of the rollover provisions of subsection 70(6) of the Act, upon the death of a spouse, and we have not been provided with sufficient information to establish whether these provisions apply. ...

The term “supporting person” of an eligible child of a taxpayer for a taxation year is defined in subsection 63(3) of the Act to mean the taxpayer’s spouse as long as the spouse resides with the taxpayer at any time during the year and at any time within 60 days after the end of the year (We have presumed that this was the case with respect to the situation under consideration). ... However, it is our view that the Ruling is not a relevant consideration in determining whether the amounts in question are deductible under section 63 of the Act. ...

As a consequence of this wording, it is our view that the timing of the receipt of family allowances benefits is not a relevant consideration in determining the year (or years) in which they are to be subject to tax. Rather, the key consideration is the year to which the benefits relate regardless of when they are paid. ...

In our view, consideration of issues (ii) and (iii) rely on the resolution of issue (i) in favour of the taxpayer. ... As a result, we would agree with your view that each case should be examined for the presence of recognized learning disabilities or behavioural problems of sufficient severity to warrant consideration for the credit under this provision. ...

Eisner Client Assistance Directorate XXXXXXXXXX-     Principal Residence Exemption Pursuant to our telephone conversation on May 33, 1993, we are forwarding, for your consideration and reply, a request for an advance income tax ruling submitted on behalf of the above-noted individual (the Taxpayer) by XXXXXXXXXX As indicated in the attached reply to XXXXXXXXXX, the ruling requested cannot be granted since it essentially involves a period of time that has already elapsed. ... While this paragraph indicates that severance restrictions may be a relevant consideration in determining whether land in excess of 1/2 hectare is necessary to the use and enjoyment of a residence, these comments relate to residential lots. ...

While complete information in this regard has not been provided, the available information suggests that since paragraph 54(13)(b) of the Compensation Act was involved, one consideration is whether the payment (or a part thereof) is income for the purposes of paragraph 56(1)(v) of the Act which deals with workers' compensation. ... In the case of the first consideration, part of paragraph 56(1)(v) of the Act, refers to "compensation received under an employees' or workers' compensation law of Canada or a province in respect of an injury... ...