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Reasons: The main purpose of the trips is considered to be personal.. ... An individual's regular place of work is considered to be the place where the individual reports for work. ... Access is considered to end when an employee returns the keys of the automobile to the employer. ...

The Technical Explanation indicates that the U.S. resident is considered to derive the Canadian-source dividends for purposes of the Canada-U.S. Treaty and thus, the dividends are considered as being “paid to” the U.S. resident. ... LLC is not considered for purposes of the application of the Treaty to be a “resident” of the U.S. ...

If subsection 115.2(2) applies, the non-resident limited partners will not be considered to be carrying on business in Canada for purposes of subsections 115(1) and 150(1), Part XIV of the Act and section 805 of the Regulations as a result of those loan origination activities. (ii) Where non-resident partners are not otherwise considered to be carrying on business in Canada, they would not be considered to be carrying on business in Canada solely by reason of the Canadian service provider or GP performing administrative functions in Canada. ... Therefore, where a non-resident limited partner is not considered to be carrying on business in Canada, by reason of the application of subsection 115.2(2) or otherwise, the non-resident limited partner will not be considered to be carrying on a business in Canada solely by reason of the Manager performing administrative functions in Canada. ...

Reasons: Each class of shares must be considered separately for purposes of satisfying the "regularly traded" test. ... If each class of shares must be considered separately for purposes of satisfying the de minimis or 10-percent tests in the U.S. tax regulations, very few Canadian corporations with multiple classes of voting shares will be considered "qualifying persons" for purposes of the LOB clause. ... CRA Response The CRA is currently of the view that each class of shares must be considered separately for the purposes of satisfying the de minimis and the 10 percent test. ...

Principal Issues: Will a corporation that is a member of a limited partnership be considered to employ the employees of the limited partnership for purposes of the test in clause 206(1.1)(d)(iii)(A? ... You have asked if the employees of the partnership would be considered to be employees of the corporate partner for the purposes of clause 206(1.1)(d)(iii)(A) of the Act. ... In our view, for the purposes of clause 206(1.1)(d)(iii)(A) of the Act, the majority interest corporate partner of the partnership will be considered to employ more than 5 employees if those employees are employed by the partnership. ...

In addition, you would like a confirmation that a corporation to be created by special statute of a province will be considered a public body performing a function of government. ... The set of factors considered in document 2009-0306281I7 are still applicable in determining whether an entity may be considered a public body performing a function of government. ... However, whether a particular entity may be considered a public body performing a function of government remains a question of fact that must be considered on a case-by-case basis taking into account all of the relevant facts of the particular situation. ...

It is a question of fact whether annual dues paid to a particular employee association are considered annual dues to maintain membership in a trade union. ... It is an established position of the Canada Revenue Agency ("CRA") that an association need not be certified as a trade union to be considered a trade union for the purposes of subparagraph 8(1)(i)(iv) of the Act. ... In our view, the Association, as described, would likely be considered a trade union for purposes of subparagraph 8(1)(i)(iv) of the Act. ...

You have asked whether the payment of the balance in the termination account can be considered a retiring allowance. ... An annual payment for unused sick leave credits, while the employee remains employed, would be considered employment income and not a retiring allowance. ... Please refer to paragraphs 4 to 6 of IT-337R4 for the CRA's view on when an employee is considered to have retired and when an amount is considered to have been received for a loss of employment. ...

Is the US tax paid by the Canadian resident owner of an LLC considered to be foreign accrual tax in respect of the LLC? ... Any amount included in income under subsection 91(1), would be considered income from sources in the US for purposes of subsections 20(11) and 126(1). ... In these circumstances, is the US tax paid by the taxpayer considered to be foreign accrual tax in respect of the LLC? ...

Specifically, you would like to confirm in advance as to whether a motor home is considered a qualifying home for purposes of the HBP. ... A motor home is a type of mobile home that is considered a housing unit for purposes of section 146.01 of the Act and therefore, satisfies the first requirement. ... Accordingly, a motor home would be considered a qualifying home as long as it is located in Canada. ...