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Bowman, "Sophisticated Estate-Planning Techniques: Cross-Border Dimensions", 1993 Conference Report, c. 38: Discussion (at pp.16-17) of whether a Canadian-resident "protector" may cause a trust established outside Canada to be considered to be resident in Canada; and of the weight to be given to the jurisdiction of the governing law of the trust in determining the residence question.-- summary under Subsection 2(1) Summary Under Tax Topics- Income Tax Act- Section 2- Subsection 2(1) ...

(p. 29:10) [T]he CRA has accepted that intercompany payables and trade payables that are not evidenced in writing are not considered to be bonds, notes, debentures, or “similar obligations” for the purposes of clause 149(1)(o.2)(iii)(B). [fn 18: 2012-0461151E5]. … [T]rade payables not evidenced in writing are not similar to bonds, notes, debentures, or mortgages. … Bonds etc. issued by LP are not issued by (o.2) corp as limited partner (pp. 29:10- In some common-law jurisdictions, a debt obligation issued by a partnership might be considered to be a debt obligation issued by the partnership’s investors…. ... No incurring of debts of subsidiary unit trust (p. 29:17) … Consistent with the general scheme for the taxation of trusts and their beneficiaries, a CRA technical interpretation states that when an investment corporation is a beneficiary of a trust, the investment corporation is not considered to be the issuer of debt obligations issued by the trust. ...

The IA definition provides that the word "corporation" "does not include a partnership that is considered to be separate legal entity under provincial law."… [T]he better view is that the IA definition confirms that a partnership that is considered to be a separate legal entity should nevertheless be considered to be a partnership. … [T]here is a strong argument that the IA definition applies for greater certainty to ensure that LLLPs and LLPs are not treated as corporations. Further, the phrase "a partnership which is considered to be a separate legal entity under provincial law" does not necessarily limit the application of the IA definition to partnerships governed by provincial law. ...

[I]n another technical interpretation, [fn 28: … 9301835] the CRA stated that non-recourse debt obtained by a partnership that arose as a result of legitimate commercial transactions unrelated to a general partner’s acquisition of a partnership interest would not generally be considered to be an amount granted for the purpose of reducing the partner’s loss from being a partner. (In that case, the partner’s equity is still subject to loss, even though the partner’s overall liability might be limited.)… Regulation 6202.1 appears to be a lower threshold than subsection 96(2.2),…The Court [in JES] stated that an objective test was required because of the phrase “reasonably considered…. ... If, however, they were treated as construction-period revenues, they would not be considered to be prescribed benefits. ...

In this structure, the Blocker LP is considered to indirectly carry on business in the U.S. and accordingly is subject to U.S. corporate income tax, plus U.S. branch tax (because it has elected to be treated as a foreign corporation for U.S. tax purposes). From a Canadian tax perspective, the trust is generally considered to carry on the business it indirectly carries on through its subsidiary partnerships, including for purposes of the definition business income tax" in subsection 126(7)….Provided the necessary designations are made under subsection 104(22), the unit-holders of the trust will each be considered to have paid their pro rata share of such tax and will be eligible to claim foreign tax credits under subsection 126(2). ... [fn 73: A similar flow-through approach could be used with respect to income from property that would be considered to be income from real or immovable property for purposes of the Act.] ...

Mobile drilling rigs as fixed places of business (p. 213) Whether mobile drilling rigs are considered to be fixed depends on the circumstances. ... As pipelines can span more than one jurisdiction, they can be considered to be fixed in more than one state…. ... The Commentary on Article 5 of the OECD Model states that the leasing out of equipment to another enterprise with no responsibility for maintenance is not considered a PE, unless this is done through a fixed place in a given state. lf a business transports its own oil or gas through its own pipeline, it would be considered to be "carrying on business through" the pipeline. ...

.-- summary under Subsection 207.6(5) Summary Under Tax Topics- Income Tax Act- Section 207.6- Subsection 207.6(5) Resident contribution rule (p. 491) Under these rules, if a newcomer to Canada remains a member of his or her home-country pension plan for more than five years, the foreign pension plan may still be considered an RCA for Canadian tax purposes. The RCA rules, including the requirement to pay tax into an RTA, will apply with respect to the resident's contributions, unless the employer makes an election with respect to the foreign arrangement such that the contributions are considered "prescribed contributions". ... For example, foreign pension plans are likely to be considered EBPs for Canadian tax purposes, since a custodian is involved in delivering retirement benefits. ...

Second, an amount equal to that same proportion multiplied by the fair market value of the shares of the subsidiary held by the parent will be considered CRP for the parent…. Thus, if 60% of the subsidiary's gross assets constitute CRP, 60% of the value of the subsidiary's shares will be considered to be derived from CRP for the parent. ... In these circumstances, only $40 of the parent's equity in respect of the subsidiary shares would be considered to be derived from CRP, which is less than 50% of the parent's gross assets ($40 / ($40 + $50)). ...

Anna Malazhavaya, "Stock Options and Foreign", Taxation of Executive Compensation and Retirement, Vol. 23, No. 1, July/August 2011, p. 143-- summary under Paragraph 7(1)(b) Summary Under Tax Topics- Income Tax Act- Section 7- Subsection 7(1)- Paragraph 7(1)(b) Where a foreign corporation repurchases its own shares and then transfers those same shares to an employee under a stock option plan, it would appear that such shares cannot be considered to be "issued" to the employee; but that they may be considered to be "sold. ...

However, even if the demerger were considered to be a dividend, the demerged affiliate might be considered to have disposed of shares of the new foreign affiliates at fmv pursuant to s. 52(2), potentially resulting in the creation of hybrid surplus or additional fapi. ...