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S1-F2-C2- Tuition Tax Credit-- summary under Paragraph 118.5(1)(b) Summary Under Tax Topics- Income Tax Act- Section 118.5- Subsection 118.5(1)- Paragraph 118.5(1)(b) [A] student holding a full–time job while taking a major course load is considered to be in full–time attendance, provided that the educational institution being attended regards the student as a full‑time student. ...

For other taxpayers it will generally be considered a non-taxable capital receipt. ...

S5-F1-C1- Determining an Individual’s Residence Status-- summary under Subsection 120(1) Summary Under Tax Topics- Income Tax Act- Section 120- Subsection 120(1) "An individual who is resident in more than one province on December 31 of a particular tax year will be considered to be resident only in the province in which the individual has the most significant residential ties, for purposes of computing his or her provincial tax payable. ...

S1-F1-C1- Medical Expense Tax Credit-- summary under Paragraph 118.2(2)(i.1) Summary Under Tax Topics- Income Tax Act- Section 118.2- Subsection 118.2(2)- Paragraph 118.2(2)(i.1) To the extent that items such as bed clothing, disposable gloves for caregivers, body ointments and baby wipes are generic and not designed for use by incontinent persons, the expenses would not be considered medical expenses under paragraph 118.2(2)(i.1). ...

S1-F1-C1- Medical Expense Tax Credit-- summary under Paragraph 118.2(2)(l.9) Summary Under Tax Topics- Income Tax Act- Section 118.2- Subsection 118.2(2)- Paragraph 118.2(2)(l.9) The requirement that the therapy be administered under the general supervision of a medical doctor, psychologist or occupational therapist is not considered to be met where the medical practitioner is merely monitoring a patient who is undergoing therapy. ...

If the class "B" shareholders considered that the lawyer's work had also benefited them, any payment made by the class "B" shareholders to the lawyer would be taxable income.... ... The Queen, [1997] 3 CTC 2363, 97 DTC 1416, a pool player who in cold sobriety would challenge inebriated pool players to a game of pool was held to be taxable on his winnings. 1.15 …[T] he following criteria should be considered in making the determination [of business]: the degree of organization that is present in the pursuit of this activity by the taxpayer, the existence of special knowledge or inside information that enables the taxpayer to reduce the element of chance, the taxpayer's intention to gamble for pleasure as compared with any intention to gamble for profit as a means of gaining a livelihood, and the extent of the taxpayer's gambling activities, including the number and frequency of bets. ... This will be the case unless, due to the circumstances applying to the lottery scheme, the prize can be considered to be income from employment, business or property, or a prize for achievement referred to in paragraph 56(1)(n). ...

[P]enalties charged by a health and welfare trust for the late remittance of employer contributions would be considered incidental income. ...

The rule applies to deny a loss to the taxpayer where the loss can reasonably be considered to be attributable to a fluctuation in the value of the taxpayer’s tax reporting currency relative to the related corporation’s tax reporting currency during the period in which the loss accrues. ...

S3-F10-C3- Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Paragraph (a) Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(1)- Advantage- Paragraph (a) 3.6 “Where a benefit or debt is connected in any way with the existence of a plan, it is considered to be conditional on the existence of the plan.” ...

"Contracts having terms greater than one year would be considered to include both simple interest (deductible on a paid or payable basis), as well as compound interest (deductible only on a paid basis). ...