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Principal Issues: Whether a specific farmland can be considered a "qualifying farm property" for the purposes of claiming the capital gains deduction under subsection 110.6(2) of the Act. ... Whether a property is considered to have been used in the course of carrying on the business of farming for those purposes depends on whether the property was last acquired, or deemed acquired, on or before June 17, 1987 or after that date. ... Some of the criteria which should be considered in making this determination are set out in Interpretation Bulletin IT-322R. ...

The income from the rental property was not considered income from a specified investment business in prior years since the corporation employed more than 5 full-time employees. ... Reasons: The recapture of CCA will be considered income from a specified investment business since the corporation did not employ more than 5 full-time employees throughout the year. ... As requested, we have considered the situation outlined in your letter and have provided some comments below. ...

If this test is met, then the business is considered an Excluded Business and the TOSI rules do not apply by virtue of the amount being an Excluded Amount. ... Accordingly, the other factors used to determine if the specified individual is actively engaged in the activities of the business must be considered. In Example 9 in our Guidance on the Application of the Split Income Rules for Adults, we considered a similar scenario to the one posed in this question. ...

If the vehicle is not considered an "automobile", you may refer to the comments in paragraph 13 of IT-63R3 for information on the method of determining the taxable benefit. ... On the other hand, if the employee is not entitled to claim expenses in respect of an office in the home, the residence would not be considered his settled place of work.  ... However, in both of these situations, travel between business locations of customers is not considered to be travel of a personal nature. ...

Generally, the activities of distributing, retailing or maintaining frozen food that was acquired frozen or the thawing of such food by a taxpayer would not be considered to be food processing.  However, the Department considers that original blast freezing and maintaining of food at O deg F by a taxpayer would be considered as a processing activity.  ... Subject to our comments above, it is our view that certain activities in the meat, bakery and produce operations carried on by a corporation could be considered as manufacturing and processing.  ...

A residence is considered to be a self-contained domestic establishment if it is a living unit with restricted access that contains a kitchen, bathroom and sleeping facilities. ... If there is such a community, the XXX work site could not be considered a remote work location for purposes of subparagraph 6(6)(a)(ii) of the Act. ... Evidence of the XXX work site being a temporary work site would be one factor, among others, indicating that the site cannot be considered an established community. ...

Accordingly, travel between the residence and the first business location and the residence would not be considered personal. On the other hand, if the employee is not entitled to claim expenses in respect of an office in the home, the residence would not be considered his settled place of work. ... However, in both of these situations, travel between business locations of customers is not considered to be travel of a personal nature. ...

If there is such a community, the 24(1) work site could not be considered a remote work location for purposes of subparagraph 6(6)(a)(ii) of the Act.  However, the site may be considered a special work site if the specific requirements of subparagraph 6(6)(a)(i) of the Act are met.   2)      that in the absence of an established community as mentioned in (1) above, can the 24(1) work site itself be considered to be an established community where the taxpayer can reasonably be expected to establish and maintain a self-contained domestic establishment. ... Evidence of the work site being a temporary work site would be one factor, among others, indicating that the site cannot be considered an established community.  ...

Will the federal, state and local governments of the U.S. be considered residents of that State for purposes of The Canada-U.S. ... Therefore, it is our view that they should be considered residents of the U.S. for purposes of the Convention, and we respectfully request an interpretation to that effect. ... If it is considered so resident, then the remaining question to be resolved is whether a division of that government, the sole function of which is to administer pension plans, would be considered an "organization" within the meaning of paragraph 2 of Article XXI of the Convention. ...

Specifically, you have requested our views as to whether or not these travelling expenses would be deductible by virtue of paragraph 8(1)(h) of the Act in the event the individual is considered to be an employee or section 9 of the Act in the event the individual is considered to be an independent contractor. ... Concerning your query on whether or not the travelling expenses incurred would be deductible pursuant to paragraph 8(1)(h) of the Act if the individual is considered to be an employee or section 9 of the Act if the individual is considered to be an independent contractor, we offer the following comments. ... In the situation where the individual is considered to be an independent contractor, the travelling expenses incurred are not deductible unless he can establish that his home is his place of business. ...