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Such income and benefits are considered to be property of an Indian on a reserve. In order to reach that decision the Court had to conclude that the situs of the debtor (being on a reserve) is not the sole factor to be considered in exempting income from taxation since unemployment insurance benefits are not paid from a reserve. ...

With respect to the above concern, we have considered the provisions of section 3 and subsection 70(2) of the Act. ... In relation to the above circumstances, it is our view that, while those rules modify the manner in which the separate return under subsection 70(2) is to be filed, it does not alter our position that the separate return filed in respect of the Individual's rights or things at the time of death is to be considered to be that of someone other than the Individual for the purposes of section 180.2 of the Act. ...

As indicated in paragraph 21 of Information Circular 70-6R2 dated September 28, 1990 (the "Circular"), requests for written opinions on completed transactions are generally considered by the taxpayer's local District Taxation Office. ... Legal expenses incurred to establish a right to income (including whether other persons are or are not income beneficiaries under a trust) are considered to be non-deductible capital expenditures in accordance with the reasoning in the court case The Queen v. ...

In these circumstances, the employer's place of business must be determined in relation to each teaching engagement and that, in this regard, it is considered to be the school at which the occasional teacher teaches. ... As a further comment in respect of (i) above, we are mentioning that the phrase "in different places" is not considered to be relevant to a situation where, during a period of employment, an individual carries out his or her employment duties at one location. ...

Please note that a plan to provide coverage for an employer's obligation for sick leave credits is not considered a group sickness or accident insurance plan as referred to in paragraph 6(1)(a) of the Act. ... The timing of the taxation of any taxable benefits which are provided under the plan will depend on whether the portion of the plan which provides such benefits is considered an employee benefit plan, an employee trust, a salary deferral arrangement or a retirement compensation arrangement. ...

However, a change in trustee together with a substantial change in the ownership of the beneficial interest in the trust will be considered a change in control of the corporation. ... In that regard, control of the private corporations may be considered to have been acquired again as a result of the appointment of the two new trustees if Mr. ...

Thus, it seems clear to us that, in the fact situation outlined in your letter, Partnership B should be considered a separate "person" for the purpose of the calculation of Partnership A's at-risk amount in Partnership B. ... Your conclusion seems to ignore paragraph 96(2) of the Act specifically stating that for the application of sections 96 to 103 of the Act, such as paragraph 96(2.2)(c) of the Act, the assumption in paragraph 96(1)(a) of the Act, i.e. a partnership should be considered to be a separate person, should apply. ...

We are of the view that a right to receive income, in and by itself, would not be considered capital property, within the meaning assigned by paragraph 54(b) of the Act, for purposes of the Act. ... Unless, the taxpayer was a trader in such rights to receive income, we doubt that the acquisition of such rights could be considered to be "in respect of a business. ...

Read's paper titled "Section 55: A Review of Current Issues" at page 18:4 of the 1988 Conference Report of the Canadian Tax Foundation: "'Safe income on hand' at a particular time with respect to a share of a corporation held by a particular shareholder is the portion of the income earned or realized by any corporation (safe income) during the relevant period that could reasonably be considered to attribute to the capital gain that would be realized on a disposition at fair market value of the share at that time......If the income has been used or set aside by the corporation to pay amounts not currently deductible for tax purposes, it cannot contribute to the gain inherent in the issued shares of the corporation. ... " In our view the principal criterion to be looked at in determining whether a particular item included in the computation of a corporation's safe income is relevant in determining "safe income on hand' is whether that income may reasonably be considered to contribute to the capital gain inherent in the shares of the corporation. ...

In considering the issue of whether the employee is entitled to a deduction under paragraph 8(1)(b) of the Act for legal fees incurred to establish or collect the benefits under the wage loss replacement plan, one must first determine whether the benefits awarded by the court are taxable under paragraph 6(1)(f) of the Act and whether the insurer is considered to be an employer for the purpose of paragraph 8(1)(b) of the Act. ... A quick glance at the types of remuneration listed in Regulation 100(1) shows that it includes pension payments, unemployment insurance benefits and other amounts which are typically paid by an entity which is not normally considered to be the recipient's employer for the purposes of the Act. ...