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., whether an individual is unemployable, we are of the view that AISH payments would not be considered similar to a family allowance payment under the former Family Allowance Act. ... You have never applied for individual funding for someone who has any reserve money from any source, so you do not know if that is considered in the granting of funding. ... Our Views Based on the test used to determine eligibility for AISH, i.e., whether an individual is unemployable, we are of the view that AISH payments would not be considered similar to a family allowance payment under the former Family Allowance Act. ...

With a view to being thorough, we considered if there is any recourse under the Act for USP to otherwise be considered to have filed the election. Could the election be considered effectively filed based on the taxpayer’s filing position? ... In that case, the election being considered is one available under subsection 39(4). ...

Would the Surplus Amount be considered Class 14.1 property if paid after the repeal of the ECP rules? ... The deduction of a reserve under paragraph 18(1)(e) was considered in Industries Perron Inc. v. ... Issue 2: Would the Surplus Amount be considered Class 14.1 property if paid after the repeal of the ECP rules? ...

Rulings on Formula-Based Appreciation Plans will no Longer be Considered (footnote 2) ITRD will no longer consider any ruling requests pertaining to whether any given formula-based appreciation plan is a SDA, unless: i) the plan is of a type described in ATR-45 – “Share Appreciation Rights Plan” (discussed later in this memorandum); or ii) the ruling request pertains to whether one of the enumerated exceptions listed in the definition of SDA apply to the plan. ... It also includes a “purpose” test that would be satisfied if it can be reasonably considered that one of the main purposes for the existence or creation of the right to receive a deferred amount under the plan or arrangement is tax deferral in respect of salary or wages attributable to past services. ... The CRA's longstanding position remains that a unit issued under a SAR plan with the above characteristics will generally not be considered to be a SDA. ...

Position: 1- No. 2- No. 3- It will depend on the plan under review. 4- Dealt verbally. 5- Not considered. 6- Yes. ... QUESTIONS 2 & 3: CAN THE ARRANGEMENT UNDER REVIEW BE CONSIDERED AS AN EMPLOYEE BENEFIT PLAN? ... In light of the answers given above, we have not considered the application of section 245 of the Act. ...

No, any capital gain realized on a subsequent disposition of the shares of the purchaser could not reasonably be considered to be attributable to the Intangible Property Safe Income for purposes of subsection 55(2) of the Act. ... Second Issue V.2 Reasonably be considered to be attributable to anything other than income earned or realized 33. ... The issue, therefore, becomes whether, in interpreting the phrase "reasonably be considered to be attributable" in subsection 55(2), the gains that accrued on FA's US Holdco shares in the Post-acquisition period and, therefore, the gains that accrued on PrivateCo's XXXXXXXXXX Canco common shares immediately before their redemption on XXXXXXXXXX, could reasonably be considered to be attributable to the Intangible Property Safe Income or to something else. ...

If the payments do constitute qualified expenditures, would the reimbursement by the U.S. parent be considered either a "contract payment" or "non-government assistance" as defined in subsection 127(9) of the Act? ... However, should CANCo not be acting as an agent of NRCo, payments made by CANCo     would  normally be considered an expenditure made by CANCo for the purposes of that subparagraph. ... In addition, the amounts received by those Canadian    researchers would not be considered contract payments as they are payable by a non-resident person not subject to Canadian income tax.  ...

Principal Issues: Whether the particular partners of a UK LP (a) have indirect control over the voting power of Holdco held by the UK LP; (b) considered to indirectly own more that 10% of the shares and capital of Holdco; and (c) considered to be dealing at arm's length with Canco, a subsidiary of Holdco. ... Issue 2- Whether LP1 and LP3 are considered to own indirectly shares of Holdco for purposes of paragraph 3 of Article 10? ... By analogy, you reason that a partner who is considered to be dealing at arm’s length with a partnership should also be considered to be dealing at arm’s length with the corporation controlled by the partnership. ...

Would a tax avoidance arrangement generally be considered a misrepresentation? ...

Such a plan would therefor be considered to be an employee benefit plan. ... Only the plan that covers non-medical expenses will be considered to be an EBP in this situation.  ... Plans which permit the rollover of unused credits to be applied to other plans under a cafeteria plan are not considered to be a PHSP. ...