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Nonetheless, since 1977, the Canada Customs and Revenue Agency (the "CCRA") has administratively considered those bands that qualify for exemption under paragraph 149(1)(c) of the Act on the basis of being public bodies performing a function of government in Canada, to be Canadian municipalities for purposes only of issuing receipts under sections 110.1 and 118.1 of the Act. ... It is a question of fact as to whether an Indian band may be considered to be a public body performing a function of government in Canada and thereby qualify for exemption from Part I tax pursuant to paragraph 149(1)(c) of the Act. ...

Other Information To the best of your knowledge, and that of the taxpayers, none of the issues involved in this advance income tax ruling is: a. in an earlier Canadian federal or provincial return of Bco or Cco or a person related to either of them, except as outlined below; b. being considered or under assessment by a Canadian federal or provincial tax services office or taxation centre in connection with a previously filed tax return of Bco or Cco or a person related to either of them, except as outlined below; c. under objection in Canada by Bco or Cco or a person related to either of them; d. before the courts in any Canadian jurisdiction and no judgement has been issued which may be under appeal; or e. the subject of a ruling previously considered by the Directorate. ...

Our Comments It would appear that the transactions described in your letter might reasonably be considered to be arranged primarily to avoid the consequences of clause 40(2)(g)(iv)(B) that would otherwise apply on a straightforward transfer directly to the individual's RRSP. Where it can reasonably be considered that such avoidance transactions have not been undertaken primarily for bona fide purposes other than to obtain the tax benefit, subsection 245(2) may be applicable. ...

REASON FOR POSITION TAKEN: The terms of the settlement are considered to be consistent with CCRA's position set out in IT-365R2. ... To the best of your knowledge, and that of the taxpayer involved, none of the issues contained herein is: (i) dealt with in an earlier tax return of the Claimant or a related person; (ii) being considered by a tax services office or taxation center in connection with a previously filed return of the Claimant or a related person; (iii) under objection by the Claimant or a related person; (iv) before the Courts or, if a judgment has been issued, the time limit for appeal to a higher court has not expired; or (v) subject of a ruling previously issued by the Income Tax Rulings Directorate. ...

We understand that, to the best of the Council's and your knowledge, none of the issues involved in the ruling request are: (i) in an earlier return of the Council or a related person, (ii) being considered by a tax services office or taxation center in connection with a previously filed tax return of the Council or a related person, (iii) under objection by the Council or a related person, (iv) before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has not expired, and (v) the subject of a ruling previously issued by this Directorate to the Council. ... Provided that the Council continues to be actively and directly involved in the administration and implementation of the Agreement or the negotiation and implementation of the self-government agreement with XXXXXXXXXX, the Council will be considered to be a "public body performing a function of government in Canada" within the meaning of paragraph 149(1)(c) of the Act and, accordingly, no tax will be payable under Part I of the Act by the Council in respect of the payment described in 22 above. ...

Reasons: Where a UK pension plan is considered a pension plan under the Act, paragraph 60(j) could apply to permit a transfer to be made on a tax-free basis under Canadian tax law. ... The taxes withheld by the administrator of the NHSPS are considered to be non-business taxes paid to the United Kingdom. ...

Her Majesty the Queen, the Supreme Court of Canada reconsidered the approach to use in determining whether income should be considered to be situated on a reserve and therefore tax exempt. ... The Guidelines provide the following explanation of central management and control: "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. ...

Reasons: The terms of the settlement are considered to be consistent with CCRA's position set out in IT-365R2. ... To the best of your knowledge, and that of the taxpayers involved, none of the issues contained herein is: (i) dealt with in an earlier tax return of the taxpayers or a related person; (ii) being considered by a tax services office or taxation center in connection with a previously filed return of the taxpayers or a related person; (iii) under objection by the taxpayer or a related person; (iv) before the Courts or, if a judgment has been issued, the time limit for appeal to a higher court has not expired; or (v) subject of a ruling previously issued by the Income Tax Rulings Directorate. ...

REASON FOR POSITION TAKEN: The terms of the settlement are considered to be consistent with CCRA's position set out in IT-365R2. ... To the best of your knowledge, and that of the taxpayer involved, none of the issues contained herein is: (i) dealt with in an earlier tax return of the Claimant or a related person; (ii) being considered by a tax services office or taxation centre in connection with a previously filed return of the Claimant or a related person; (iii) under objection by the Claimant or a related person; (iv) before the Courts or, if a judgement has been issued, the time limit for appeal to a higher court has not expired; or (v) subject of a ruling previously issued by the Income Tax Rulings Directorate. ...

Whether or not a gift is considered to have been made by a taxpayer "by his or her will" is a question of fact. The CCRA's view is that where the wording of the will is such that: a) it is clear that the deceased taxpayer intended to make a donation to a registered charity; b) the amount of the donation to be made to the registered charity is stipulated as a specific percentage of the deceased's Estate, or any residual, if applicable; c) the will clearly specifies what is to be paid from the Estate in determining the amount of any residual, if applicable; and d) the will does not provide for discretionary capital encroachments by the trustees of the Estate or others, then a donation will be considered to have been made by the deceased by his or her will for the purposes of subsection 118.1(5). ...