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However, the relevance of different or additional facts must be considered on a case-by-case basis. ... The relevance of different or additional facts would, of course, have to be considered on a case-by-case basis. ...

Our Comments As you are aware, three panels of the Federal Court of Appeal have considered this issue. ... In addition, natural gas distribution pipeline appendage equipment has always been considered by the natural gas industry as Class 1 (previously Class 2) property. 2 In our view there is no tax policy reason for such differences in classification, as the useful economic life of the assets would be the same in all cases. ...

Paragraphs 21-24 of IT-75R4 Scholarships, Fellowships, Bursaries, Prizes, and Research Grants provides examples of what would be considered a research grant for purposes of paragraph 56(1)(o) of the Act. ... In order for a grant to be considered a research grant, the terms of the grant must establish that the primary purpose of the grant is to carry out research. ...

An association that qualifies for exemption in a particular year may cease to qualify in a subsequent year by failing to operate in accordance with one of the purposes for which it was organized or by revising its objectives in such a way that it is no longer considered to be organized in accordance with a purpose specified in paragraph 149(1)(l) of the Act. ... Assuming that your particular entity does not engage in such activities and receive such fees or commissions, it may be considered to be organized as a non-profit organization for purposes of (b) above, provided it is, in fact, organized in accordance with its stated objectives. ...

A corporation is treated as a separate taxpayer and it is not considered a status Indian for purposes of the exemption. ... In Recalma v. the Queen, (96 DTC 1520, 98 DTC 6238), the Tax Court of Canada, as confirmed by the Federal Court of Appeal, considered the taxation of income earned by an Indian living on reserve, from investments purchased from an on reserve branch of a bank. ...

B is used to provide the 24-hour care and is considered to be the principal place of residence of the handicapped adults.? ... C provides some part-time care in her principal residence, but her residence is not considered the principal place of residence of the handicapped adults.? ...

You inquire as to whether or not these firefighters can be considered "volunteers" who qualify for the exemption pursuant to subsection 81(4) of the Income Tax Act (the Act), and whether or not the municipality is required to withhold CPP payments, EI premiums or Part I income tax on amounts paid to these firefighters. ... The Act does not define "volunteer", therefore the general meaning is considered when applying the exemption for volunteers. ...

The central management and control of an organization is usually considered to be exercised by the group that performs the function of a board of directors of the organization. ... There must be sufficient control exercised from a reserve in order for the organization to be considered to be resident there. ...

Position: General comments Reasons: Actual situation considered. 2003-003469 XXXXXXXXXX Luisa A. ... Generally, equipment would be considered to be reconditioned or remanufactured if it has been repaired, overhauled or reconstructed. ...

Since an IRA would be considered a "pension" for the purposes of Article XVIII of the Treaty, an amount paid out of an IRA to a resident of Canada will be taxed in Canada unless the amount would have been exempt from tax in the U.S. if it had been received by a resident of the U.S.. ... While there are certain exceptions, the taxes withheld by the administrator of an IRA are generally considered to be non-business taxes paid to the United States. ...