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You are considered a single parent if at any time in the taxation year, you met all of the following conditions: you are not married or living in a common-law partnership or, you are married or in a common-law partnership and are living apart due to a breakdown in the marriage or partnership; and you have custody of a child, for at least 50% of the time, who is under 18 years of age or, who is 18 years of age or older and is dependant on you due to a mental or physical disability. ...

You are considered a single parent if, at any time in the tax year, you met all of the following conditions: you are not married or living in a common-law partnership or you are married or in a common-law partnership and are living apart due to a breakdown in the marriage or partnership; and you have custody of a child, for at least 50% of the time, who is under 18 years of age or who is 18 years of age or older and is dependant on you due to a mental or physical impairment. ...

If, on December 31, 1996, you lived outside Canada, but you maintained residential ties (as defined on this page) with Canada, you may be considered a factual resident of a province or territory. ...

A partnership is considered to have made an election to use the elective method if each partner of the partnership files an income tax return for a particular transition year with a clear statement to the effect that the elective method has been chosen. 12. ...

Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ...

No all-inclusive definition of "know-how" payments exists, but for the purposes of this Bulletin, the Department regards them as including payments for special knowledge, skills or techniques which are considered beneficial in the conduct of a business. ...

An investment club will generally be considered to be "bona fide" where (a) all its members are individuals, (b) the majority of the members are not members of the same family, (c) members of the same family did not, at any time, own more than 50% of the outstanding units of the club, (d) substantially all of its property consists of cash, shares, bonds, or units of a unit trust, and (e) dispositions of the property of the club will give rise to capital gains or losses rather than gains or losses on income account. 8. ...

LEGISLATIVE REFERENCES Excise Tax Act- sections 127, 237, 239, 243, 244 to 251 subsections 123(1), 238(1) and 280(2) Income Tax Act- subsections 256(1) to 256(6) TABLE OF CONTENTS Definitions General The GST Fiscal Year Reporting Periods Instalment Base Calculation for Annual Filers Transitional Instalment Base Calculation Accounting Periods Registrants with Separate Filing Branches DEFINITIONS The following definitions have either been taken from the Excise Tax Act (as amended by Bill C-62) or represent departmental interpretations or terms relevant to the administration of that Act: "Act" means the Excise Tax Act as it is to be amended by Bill C-62; "associated persons" persons are considered to be associated in the following circumstances: a particular corporation is associated with another corporation if, by reason of subsections 256(1) to (6) of the Income Tax Act, the particular corporation is associated with the other corporation for the purposes of that Act; a person other than a corporation is associated with a particular corporation if the particular corporation is controlled by the person or by a group of persons of which the person is a member and each of whom is associated with each of the others; a person is associated with: a partnership if the total of the shares of the profits of the partnership to which the person and all other persons who are associated with the person are entitled is more than half of the total profits of the partnership, or would be more than half of the total profits of the partnership if it had profits; and a trust if the total of the values of the interests in the trust of the person and all other persons who are associated with the person is more than half of the total value of all interests in the trust; and a person is associated with another person if each of them is associated with the same third person; "calendar quarter" means a period of three months beginning on the first day of January, April, July or October in each calendar year; "consideration" means money, property, a service, or anything else which induces a supplier to make the supply; "Department" means the Department of National Revenue, Customs andExcise; "exempt supply" means a supply included in Schedule V to the Excise Tax Act; "financial institution", at any time, means a person who is at that time a financial institution under section 149 of the Excise Tax Act; "fiscal month" of a person means a period that is determined under section 243 of the Excise Tax Act to be the fiscal month of the person; "fiscal quarter" of a person means a period that is determined under section 243 of the Excise Tax Act to be the fiscal quarterof the person; "fiscal year" of a person means (a) where the person has made an election under section 244 of the Excise Tax Act that is in effect, the period that the person elected to be the fiscal year of the person; and (b) in all other cases, the taxation year of the person; "listed financial institution" means a person referred to in paragraph 149(1)(a) of the Excise Tax Act. ...

After registration ceases, any property is considered to be for non-commercial use. ...