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If redemptions are allowed more frequently than annually, staff has interpreted this feature as being “upon demand” as [it] is considered within the definition of a ‘mutual fund’. If, however, redemptions are allowed annually only (or less frequently), the issuer may still be considered an investment fund under the ‘non-redeemable investment fund’ definition if it meets the other tests. ...

Vacant land that is capital property used by its owner for the purpose of gaining or producing income will be considered to have been converted to inventory at the earlier of (a) the time when the owner commences or causes the commencement of improvements thereto with a view to selling it, and (b) the time of making application to the relevant authority for approval of a plan to subdivide the land into lots for sale, provided that the taxpayer proceeds with the development of the subdivision. ... The units in a multi-unit residential apartment, or an office, warehouse storage building or any similar structure that is held as capital property by the owner will be considered to have been converted to inventory at the time when application is made to the relevant authority for approval to change the title to any such building to strata title, provided that the owner proceeds with the sale of the units. ... These notional capital gains or losses will be considered to give rise to taxable capital gains or allowable capital losses for the taxation year during which the actual sale of the real estate occurs and will be required to be so reported in that same year. ...

ETFs 6.43 If an investment dealer or other financial institution intermediates the purchase for a client of a unit in an exchange traded fund or a closed-end fund (…"ETF"…), that regularly trades on an established securities market and the unit is registered in nominee-name on the books of the ETF, the ETF would not be considered to maintain a financial account. If, however, a purchase results in a unit being first registered in client-name on the books of an ETF on or after July 1, 2014, the ETF would be considered to maintain a financial account held by the unit holder (but only in respect of the 2016 reporting year and subsequent years). ... An interest is considered ‘regularly traded' if there is a meaningful volume of trading on an ongoing basis. ...

P-208R "Meaning of Permanent Establishment in Subsection 123(1) of the Excise Tax Act (the Act)" 23 March 2005-- summary under Permanent Establishment Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Permanent Establishment Meaning of fixed place of business …The fact that space at the disposal of a particular person is at the place of business of another person does not preclude the possibility that that space may be considered to be a place of business of the particular person … [f]or instance … space at the disposal of a non-resident at its client’s premises that is necessary for the non-resident to perform the service that it has agreed to supply to the client in the ordinary course of its business. … Space at the disposal of a person can also exist at the location of equipment or machinery that is at the disposal of the person. … The place of business must be “fixed” in that it must be established at a particular location with a certain degree of continuity and permanency. … [I]t is not necessary that the equipment be affixed to real property to be considered fixed. Rather, the equipment must merely remain at the place of business for a sufficient period of time to be considered fixed. … There must be control at the place of business. … Control can … exist at a place of business where employees are not required to be present in order for important operational decisions to be made, such as … where operational activities … are carried out through automated equipment at the disposal of the business. … The presence of personnel … is not required … if no personnel are required at that location to operate the equipment …. ...

For tax years subject to a transfer pricing audit in progress, the CRA will review downward adjustment requests to determine if the circumstances are such that it would be considered appropriate that the adjustments be made. 15. ... Therefore, in order for a downward transfer pricing adjustment to be considered appropriate, repatriation must be carried out within 90 days of signing a repatriation agreement (see … TPM-02R ….) 27. ... This may be considered base erosion and profit shifting and retroactive tax planning and may not be considered appropriate in the opinion of the Minister. ...

., under a sublease that provides for the continuous occupancy of the housing as a place of residence or lodging by an individual for at least one month) and possession of the housing is given to the lessee/sub-lessor, the builder is considered to have made a taxable sale and repurchase (a self-supply) of the housing. In such case, the builder is considered to have collected and paid the GST/HST on such deemed sale and repurchase on the fair market value of the housing at the time possession of the housing is given to the lessee (or on completion of construction or substantial renovation, if later)- and if a registrant may claim an ITC for the tax paid on the housing purchase. ...

., under a sublease that provides for the continuous occupancy of the housing as a place of residence or lodging by an individual for at least one month) and possession of the housing is given to the lessee/sub-lessor, the builder is considered to have made a taxable sale and repurchase (a self-supply) of the housing. In such case, the builder is considered to have collected and paid the GST/HST on such deemed sale and repurchase on the fair market value of the housing at the time possession of the housing is given to the lessee (or on completion of construction or substantial renovation, if later)- and if a registrant may claim an ITC for the tax paid on the housing purchase. ...

CRA responded: For a person to be considered to have managerial or operational control of a JV the person must have the authority to manage the JV's daily activities without requiring the input or approval of the other participants.... In the absence of a signed agreement between the Co-Owners and the Manager, we cannot state that the Manager would be considered to have managerial or operational control of the JV. ...

(b) of the definition of tcp, Son's interest in Son's Trust would be considered to be derived directly or indirectly from Canadian real property, so that the cash distribution by Son's Trust would be considered to have been made on taxable Canadian property. ...

CRA went on to note: [I]f a Canadian lessor leases an aircraft to a non-resident lessee to whom possession is given outside of Canada and the aircraft is registered in the foreign country for use outside of Canada, the supply of the leased aircraft would be considered to be made outside Canada.... ... However, where a person other than the owner or lessor imports goods at the end of a lease, solely for return to the owner or lessor or on behalf of the owner or lessor, the importer would be considered to be the owner or lessor of the goods, such that the relief described by the [10 December 1990 Department of Finance] Press Release and Customs Notice N-118 would not be denied in this case. ...