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Subsequent activities such as crushing, washing, screening and sorting of the mineral material in order to make the product of the mine or pit marketable are considered to be processing activities. ... You have indicated that it is your opinion that if a road contractor processes material and places the material on a road the activity would be considered to be construction. ... Accordingly, we agree with your conclusion that if a road contactor processes material and places the material on a road the activity would be considered to be construction. ...

However, we have considered your situation and provide the general comments set out below. ... Residence for purposes of the Treaty In order to qualify for the benefits under the Treaty, the individual must be considered a resident of Israel for the purposes of Treaty. ... It is our position that for the purposes of paragraph 2 of Article XXI of the Treaty, it does not suffice that a person is considered "liable to tax" for the purposes of Article IV of the Treaty. ...

However, each year's renovations & additions are considered a separate property. ... The Queen, 86 DTC 6521 considered the issue of "... whether property used or held in the course of carrying on business... ... The issue was also considered in the case of Marsh and MacLennan v. The Queen, 83 DTC 5180. ...

Position: (a) Yes (b) Yes Reasons: (a) Considering the ordinary meaning of the term "gas", it is our view that the pipeline may be considered as gas or oil well equipment by virtue of paragraph (b) of the definition of the expression under subsection 1104(2) of the Regulations. ... (b) By analogy to the case of Texaco Exploration Company, it is our view that the operations of the company up to the inlet separator of the second plant may be considered as production of natural gas and related hydrocarbons for the purpose of subparagraph 1204(1)(b)(i) of the Regulations. ... Considering the above-noted definition of "gas", it is our view that the second pipeline may be considered as gas or oil well equipment by virtue of paragraph (b) of the definition of the expression under subsection 1104(2) of the Regulations. ...

Reasons: The main purpose of the trips is considered to be personal.. ... An individual's regular place of work is considered to be the place where the individual reports for work. ... Access is considered to end when an employee returns the keys of the automobile to the employer. ...

If subsection 115.2(2) applies, the non-resident limited partners will not be considered to be carrying on business in Canada for purposes of subsections 115(1) and 150(1), Part XIV of the Act and section 805 of the Regulations as a result of those loan origination activities. (ii) Where non-resident partners are not otherwise considered to be carrying on business in Canada, they would not be considered to be carrying on business in Canada solely by reason of the Canadian service provider or GP performing administrative functions in Canada. ... Therefore, where a non-resident limited partner is not considered to be carrying on business in Canada, by reason of the application of subsection 115.2(2) or otherwise, the non-resident limited partner will not be considered to be carrying on a business in Canada solely by reason of the Manager performing administrative functions in Canada. ...

Principal Issues: Will a corporation that is a member of a limited partnership be considered to employ the employees of the limited partnership for purposes of the test in clause 206(1.1)(d)(iii)(A? ... You have asked if the employees of the partnership would be considered to be employees of the corporate partner for the purposes of clause 206(1.1)(d)(iii)(A) of the Act. ... In our view, for the purposes of clause 206(1.1)(d)(iii)(A) of the Act, the majority interest corporate partner of the partnership will be considered to employ more than 5 employees if those employees are employed by the partnership. ...

In addition, you would like a confirmation that a corporation to be created by special statute of a province will be considered a public body performing a function of government. ... The set of factors considered in document 2009-0306281I7 are still applicable in determining whether an entity may be considered a public body performing a function of government. ... However, whether a particular entity may be considered a public body performing a function of government remains a question of fact that must be considered on a case-by-case basis taking into account all of the relevant facts of the particular situation. ...

It is a question of fact whether annual dues paid to a particular employee association are considered annual dues to maintain membership in a trade union. ... It is an established position of the Canada Revenue Agency ("CRA") that an association need not be certified as a trade union to be considered a trade union for the purposes of subparagraph 8(1)(i)(iv) of the Act. ... In our view, the Association, as described, would likely be considered a trade union for purposes of subparagraph 8(1)(i)(iv) of the Act. ...

You have asked whether the payment of the balance in the termination account can be considered a retiring allowance. ... An annual payment for unused sick leave credits, while the employee remains employed, would be considered employment income and not a retiring allowance. ... Please refer to paragraphs 4 to 6 of IT-337R4 for the CRA's view on when an employee is considered to have retired and when an amount is considered to have been received for a loss of employment. ...