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S1-F2-C3- Scholarships, Research Grants and Other Education Assistance-- summary under Paragraph 56(1)(o) Summary Under Tax Topics- Income Tax Act- Section 56- Subsection 56(1)- Paragraph 56(1)(o) Travel expenses are typically allowable research expenses, but if the researcher establishes a temporary base away from home then the taxpayer may be considered to be residing there- in which case many expenses that would otherwise be travel expenses, such as food and rent, would become living expenses. ...

S1-F2-C3- Scholarships, Research Grants and Other Education Assistance-- summary under Paragraph 56(1)(o) Summary Under Tax Topics- Income Tax Act- Section 56- Subsection 56(1)- Paragraph 56(1)(o) Grants given to a person outside of a corporation's or university's own organization are considered to be research grants under s. 56(1)(o) regardless of whether the research belongs to the grantor or recipient (para. 3.61). ...

Fees paid to a medical practitioner for eye exams and treatments, such as laser eye surgery, are generally considered eligible medical expenses under paragraph 118.2(2)(a).... ...

S1-F2-C2- Tuition Tax Credit-- summary under Subparagraph 118.5(1)(a)(i) Summary Under Tax Topics- Income Tax Act- Section 118.5- Subsection 118.5(1)- Paragraph 118.5(1)(a)- Subparagraph 118.5(1)(a)(i) Generally, for a course to be considered to be at the post‑secondary school level: a) the course should provide credit towards a degree, diploma or certificate; and b) a prerequisite for taking the course should be completion of secondary school. ...

S1-F2-C2- Tuition Tax Credit-- summary under Paragraph 56(1)(n) Summary Under Tax Topics- Income Tax Act- Section 56- Subsection 56(1)- Paragraph 56(1)(n) Where a student receives free tuition or a reduction in tuition fees from an educational institution, the difference between the pre-determined tuition fee established by the educational institution for the course(s) and the amount paid by the student will generally be considered a scholarship or bursary for tax purposes and included in computing the student's income under subparagraph 56(1)(n)(i), unless the amount is included in the student's employment income or the employment income of the student's family member. ...

S4-F7-C1- Amalgamations of Canadian Corporations-- summary under Subsection 111(12) Summary Under Tax Topics- Income Tax Act- Section 111- Subsection 111(12) application following amalgamation 1.59 Where control of a corporation is acquired and that corporation makes a designation under paragraph 111(4)(e) to realize an accrued foreign exchange gain on a foreign currency denominated debt that arises because of the application of subsection 111(12), the new corporation formed on a subsequent qualifying amalgamation of that corporation would, under paragraph 87(7)(d) and for the purposes of subsections 40(10) and (11), be considered to be the corporation that realized the gain in respect of the foreign currency denominated debt under paragraph 111(4)(e) and subsection 111(12). ...

In other words, only de jure control is considered. ...

[W]here accrued interest is added to the outstanding principal amount of an existing loan resulting in a new obligation or novation, an interest payment will not be considered to have been made. ...

S3-F6-C1- Interest Deductibility-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt Capitalization of interest not treated as payment thereof 1.83 In circumstances where accrued interest is added to the outstanding principal amount of an existing loan resulting in a new obligation or novation, an interest payment will not be considered to have been made. ...

Pursuant to paragraph 248(8)(c), a release or surrender by a beneficiary with respect to any property that was property of a deceased individual immediately before death, is not considered to be a disposition of the property by the beneficiary. ...