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An occupation, for this purpose, is considered to be employment as well as a profession, vocation, or trade. ...

That amount is the portion of capital gains or losses on property that can reasonably be considered to have accrued during any period that it, or property for which it was substituted, was held by a corporation that was: controlled, directly or indirectly in any manner whatever, by one or more non-resident persons if, after November 26, 1987, the property became the property of a CCPC, otherwise than because of a change in the residence of one or more of the corporation’s shareholders; or exempt from tax under Part I if, after November 26, 1987, the property became the property of a private corporation that was not exempt from tax under Part I. ...

[A] homogenous product that must usually be broken from bulk and packaged before it can be sold is generally not considered to be a finished good until after it is packaged. ...

. … [E]ven though a taxpayer may erect a building on leased land, it will still be considered property (other than a building or part thereof) acquired by the taxpayer within the meaning of subsection 13(27) of the Act for the purpose of the available-for-use rules. … ...

Human rights violations 2.18 Similarly, general damages relating to human rights violations can be considered unrelated to a loss of employment. ...

Digital currencies, such as Bitcoins, are not considered to be money issued by a government of a country and are not qualified investments. ...

A security that is approved for listing or that has a conditional approval for listing is not at that time considered to be listed on a designated stock exchange. ...

An advantage is not considered nominal if its fair market value cannot be ascertained. ... The value of the activity that is the object of the fundraising event will not be considered for purposes of applying the nominal threshold. 1.15... ...

A residence is considered to be a self-contained domestic establishment if it is a living unit with restricted access that contains a kitchen, bathroom, and sleeping facilities. ...

The Queen, 2006 TCC 680, 2007 DTC 307. 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. ...