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It does not require that the further limitations set out in subsection 8(13) of the Act be considered. ... Although subsection 8(13) of the Act contains further restrictive conditions involving the extent to which the work space in the home is used in the performance of employment duties, subsection 8(10), in our view, does not require these to be considered in assessing the employer's obligations in providing the certification. ...

Our Comments Paragraph 6(1)(e) of the Act provides that when an employer makes an automobile available to an employee, the employee must include in his income for the year an amount that is considered a reasonable standby charge. ... In this case, if the value of the publicity or advertising has not itself been quantified then in the absence of any other details that value would equal the fair value for the lease of the automobile and that value would be considered the cost to the employer in providing the automobile to the employee. ...

Specifically, you asked us to rule that XXXXXXXXXX would, by virtue of paragraph 149(1)(d) of the Income Tax Act (the "Act"), be exempt from tax under Part I of the Act, provided that, at all relevant times, not less than 90% of the issued shares of XXXXXXXXXX are owned by XXXXXXXXXX You also asked us to rule that XXXXXXXXXX would be exempt from tax under Part I of the Act by virtue of paragraph 149(1)(d) of the Act, if not less than 90% of the issued shares of XXXXXXXXXX were owned by a wholly-owned subsidiary of XXXXXXXXXX and that shareholder loans would be considered capital for purposes of paragraph 149(1)(d) of the Act. ... Therefore, in your situation, every wholly-owned subsidiary of XXXXXXXXXX would be exempt from Part I tax because Her Majesty would be considered to own the shares of such subsidiaries. ...

Where an employer and employee have agreed to share in the payment of a particular benefit, whether or not evidenced by an employment contract, such an agreement will be considered to be in effect until such time as both the employer and employee have agreed to a change. ... Where an employer makes available to its employees both an employee-pay-all disability plan and a disability plan to which the employer contributes, the plans will be considered as a single plan to which the employer has made a contribution unless there is no cross-subsidization between the plans and the rate of contribution and level of benefits is not dependant upon the existence of the other plan. ...

Although ordinarily this requirement necessitates that there be an express requirement within the terms of a written contract of employment, it is the Department's general position that this requirement may also be considered to have been satisfied where it is tacitly understood by the employer and the employee that the supplies be provided by the employee. ... Although subsection 8(13) of the Act contains further restrictive conditions involving the extent to which the work space in the home is used in the performance of employment duties, subsection 8(10), in our view, does not require these to be considered in assessing the employer's obligations in providing the certification. ...

The first would be whether a particular property would be considered to be a "lodge", and the second would be a determination of the purposes for which a particular person will use such a property. ... The first would be whether a particular property would be considered to be a "lodge", and the request for such a determination would have to be made by the owner of that property. ...

We have reconsidered our position and agree that if any part of the service with a previous employer is recognized under the current employer's pension plan, all the years of service with the former employer will be considered service with a "person related to the employer". ... Under such an interpretation, the former employer could be considered related for the recognized period of service and unrelated for the balance. ...

(B) What would be the factors to be considered in determining whether the proceeds from disposition of timber are on account of income or capital? ... Accordingly, such a timber limit would not be considered as capital property. 4.With respect to disposition of timber, it is our view that a taxpayer may claim a deduction in respect of depletion of a timber limit only if the deduction is wholly applicable to the taxpayer's source of income from a business or property or such part of the amount as may reasonably be regarded as applicable thereto and the other requirements of paragraph 20(1)(a) of the Act have been met. 5.The proceeds from selling cut timber by a taxpayer is generally on account of income. ...

From the information provided, we would agree that this appears to be the case where the Canadian student physically attends your XXXXXXXXXX campus and is considered to be in full-time attendance by the University. ... However, from the information provided regarding the current situation where the courses offered in Canada are of only three weeks duration and the students are not considered to be in full-time attendance, the tuition paid would not qualify for the tuition tax credit. ...

The new obligation is considered to have been issued for an amount equal to the amount, if any, by which the principal amount of the new obligation exceeds the amount, if any, by which-the principal amount of the new obligation exceeds-the amount for which the particular obligation was issued. ... Pursuant to subparagraph 80(2)(h)(ii) the new obligation is considered to have been issued for an amount equal to the amount, if any, by which the principal amount of the new obligation exceeds the amount, if any, by which- the principal amount of the new obligation exceeds- the amount for which the particular obligation was issued. ...