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As a result, it is our view that amounts paid out during the academic phase of the program would be considered a bursary for tax purposes and would be subject to tax under paragraph 56(1)(n) of the Act. The amounts paid to participants by the host-employer in the on-the-job phase of the program would be considered paid in exchange for services rendered and would properly be characterized as employment income subject to tax under subsection 5(1) of the Act, regardless of the level of subsidy received by the host-employer from the CCHREI in each year. ...

Principal Issues: whether a company which seconds employees to its Canadian affiliate to work outside Canada in another affiliate is considered carrying on business out Canada Position TAKEN: No Reasons FOR POSITION TAKEN: The company merely seconds its employees and the Canadian affiliate merely reimpbuses the company for the cost. 950500 XXXXXXXXXX S. ... If the Workers are in fact employees of Dco, they would not qualify on the basis that they would not be considered to be employed in connection with a contract under which Dco carries on business outside Canada with respect to qualifying activities. ...

In our view the home of a tutor is not sufficiently similar as to be considered a school, institution or other place. ... Additional information which would assist you in making a determination of whether XXXXXXXXXX could be considered a school, institution or other place offering specialized personnel, equipment or facilities would include:- documentation which shows that XXXXXXXXXX is recognized as a place which offers specialized care and training to learning disabled individuals,- number of staff and their educational qualifications,- the capacity of the school in terms of the number of individuals which can be accommodated at one time,- the curriculum or daily agenda followed by the individuals attending the facility and- a full description of the facility, including a description of any specialized equipment offered by the facility. ...

While XXXXXXXXXX responsibilities include spiritual leadership, the Association does not appear to have regular organizational religious activities for its members and thus, XXXXXXXXXX cannot be considered to be in charge of, or ministering to a diocese, parish or congregation. ... The next question is whether the Association can be considered a religious denomination. ...

Reasons FOR POSITION TAKEN: 1.In determining whether a share is a "prescribed share" within the meaning of subsection 6205(1) of the Regulations, the terms or conditions of the share or any agreement in respect of the share, at the time the share is issued, must be considered. 2.The word "person" in paragraph 6205(2)(a) of the Regulations does not include a partnership because: 1)although the Department has interpreted the word "person" to include a partnership, it has always been in the context of a provision relating to the determination of income. ... Our Comments As regards the first situation described above, in our view, in determining whether a share is a "prescribed share" within the meaning of subsection 6205(1) of the Regulations, the terms or conditions of the share or any agreement in respect of the share, at the time the share is issued, must be considered. ...

3.Should you commence to live with your daughter's mother-in-law, is this relationship considered a common law relationship for income tax purposes and does this then mean that the cottage can no longer qualify as a principal residence? ... Two individuals of the opposite sex are considered to be spouses of one another for income tax purposes if they cohabit in a conjugal relationship and have either cohabited throughout a 12-month period, or are the parents of the same child. ...

Reasons FOR POSITION TAKEN: Considered the intention of the legislator and the wording of the related provisions. ... The intent of the legislator would be obtained if Holdco were considered an insurer for purposes of the definition of "designated corporation". ...

.- absolute payment: the vendor is considered to have accepted the note as full or actual payment of the debt as soon as the note is issued. ... However, the holder of a promissory note accepted as "conditional payment" is entitled to claim a reserve because the note is not due at the end of the taxation year for which a reserve is being considered. ...

Principal Issues: Would the use of pension surplus to fund employer contributions be considered employer contributions for purposes of sections 6804(4) and (5) of the Regulations? ... You are of the view that: (a)any contributions to the U.S. qualified pension plan in respect of the Canadian individual in any year subsequent to 1991 will be considered a "resident's contribution" within the meaning assigned by subsection 207.6(5.1) of the Act. ...

Principal Issues: When 2 corporations carry on operations at a site but subsequently continue the operations after forming a partnership amongst themselves, for purposes of applying class 24 to pollution control equipment acquired by the partnership, can the partnership be considered to having carried on the operations prior to its formation? ... It therefore follows that since XXXXXXXXXX are considered under Common Law to be the undivided owners of the assets of the Partnership, they were the ones carrying on the mining operations and therefore the enhanced capital cost allowance rate under class 24 would be available to them. ...