Search - considered

Royalties are generally property income to other than generator 1.30 Royalties are considered payments received as compensation for using or allowing the use of a copyright, patent, trademark, formula, or secret process. They can also include payments in regard to cinematic films, film works, or television tapes. 1.31 Although royalty income is generally considered to be income from property, such income will be considered to be income from a business where the income is related to business activities carried on by the recipient taxpayer in the year, or the recipient taxpayer is, in the year, in the business of originating property from which the royalties are received. For example, if a taxpayer is in the business of composing music, the royalty income earned from their copyrighted music would generally be considered business income. ...

A student who is in regular attendance in a qualifying educational program is considered to be enrolled as a full‑time student. ... A student is not considered to be enrolled during work terms, e.g. in a co-op program (para. 1.27). Part-time enrollment at two designated educational institutions will be considered full-time enrollment if the two enrollments represent a single program of study that would otherwise qualify (including that the sum of hours meets the full-time threshold) (para. 1.28). ...

For example, in the case of an estate winery, the winemaking activities could be so interlaced with the vineyard operation that both are considered parts of one farm operation, starting with the grape growing to the commercialization of the grapes by producing wine.... ... [D]ifferent farming activities of a taxpayer are generally considered part of the same business operation, even if they are conducted in different places. Incidental activities 1.25 Certain non-farming incidental activities may be considered part of a farming business where: the activities are related to the taxpayer's other farming activities; the activities are on a small scale. ...

For the following particular types of business, the following factors (among others) should be given consideration: development and sale of real or immovable property – the place where the property is situated; merchandise trading – the place where the sales are habitually completed, but other factors, such as the location of the stock, the place of payment or the place of manufacture, are considered relevant in particular situations; transportation or shipping – the place of completion of the contract for carriage, and the places of shipment, transit and receipt; trading in intangible property, or for civil law incorporeal property (for example, stocks and bonds) – the place where the purchase or sale decisions are normally made; money lending – the place where the loan arrangement is in substance completed; personal or movable property rentals – the place where the property available for rental is normally located; real or immovable property rentals – the place where the property is situated; and service – the place where the services are performed. 1.54 Other factors which are also relevant, but generally given less weight than the factors listed above include, but are not limited to: the place where the contract for the sale of property or the provision of services is formed or entered into; the place where payment is received; the place where assets of the business are located; and the intent of the taxpayer to do business in the particular jurisdiction. 1.55 In the case of a single business comprised of more than one of the above-mentioned activities, each activity is considered separately for purposes of determining in which country or countries the business is carried on (this situation should not be confused with the situation in which the taxpayer has separate businesses—see Interpretation Bulletin IT-206R, Separate businesses). If, however, one activity of a business is clearly incidental to a predominant one, the incidental activity is not considered when determining in which country or countries the business is carried on. For example, if a vendor of machinery provides customers with an engineer to supervise the installation of the machinery, this service would generally be considered to be incidental to the activity of selling the machinery; however, this type of service could in some cases be considered to be a significant activity on its own, depending on the machinery being sold, the nature of the installation service, and the terms of the contract with the customer. ...

Furniture and equipment acquired by the taxpayer for use by the taxpayer or lessee primarily in activities such as selling, distribution, and administration, which are not manufacturing or processing, are not eligible for the accelerated write-off. 1.53 Direct or indirect use of a computer in manufacturing or processing is considered to include direct manufacturing and processing applications. ... Meaning of principal business in (a)(ii) 1.56 In determining the nature of a taxpayer's principal business as described in [(a)(ii)], the following factors will be considered: the number of employees engaged in each branch or phase of a company's operations; the amount of gross revenue from each phase of operations; and the amount of capital employed in each phase of operations. 1.57 Ordinarily, the above factors will be considered in relation only to a specific year. However, when a company's normal activities have ceased or substantially decreased, the pattern of operations over several years may be considered in determining whether there has been only a temporary break in the normal activities of the company or an actual change in the principal business. ...

Human rights violations 2.18 Similarly, general damages relating to human rights violations can be considered unrelated to a loss of employment. ... Payments in lieu 2.21 A payment in lieu of earnings for a period of reasonable notice of termination that is made under the explicit or implied terms of an individual’s employment is considered employment income. However, where a payment of damages arising from the loss of employment includes an amount in respect of the period of reasonable notice, this amount will be considered a retiring allowance. ...