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It is our general view that where an employer agrees to pay an employee an amount on or after his retirement and the amount cannot reasonably be considered to be salary for services rendered that the employee agreed to defer receipt of, the amount will not be considered to be a payment out of a salary deferral arrangement. Whether such an amount would be considered to be a retiring allowance as defined in the Act can only be determined by reference to the facts of the particular case. ...

Generally, any location at or from which the employee regularly reports for work or performs the duties of employment, may be considered a RPE for the employee. ... In such instances, travel between an employee's home and his or her RPE would be considered personal travel and would give rise to a taxable benefit where the employer pays for or provides a vehicle for such travel. ... However, employer-provided transportation relating to an employee's travel between their temporary residence (e.g. a hotel) and a special work site that is considered a RPE for the employee would be considered personal in nature and would give rise to a taxable benefit under paragraph 6(1)(a) of the Act. ...

Two contracts may be considered a single unit if they form a coherent whole commercially and geographically but this can only be determined on a case by case basis after reviewing all relevant information. ... The two issues that you asked us to address is: (1) whether such decommissioning work (the First Segment and the Second Segment) can be considered to fall under the scope of the Construction PE Provision; and (2) whether the twelve month test (“Duration Test”) in Article 5(3) of the Model Treaty can be considered to apply in this situation. ... (footnote 1) Therefore, even though the Commentary does not specify that demolition would be considered a construction or installation project or that a site where demolition takes place would be considered a building site, it is our opinion that the decommissioning work described above (both the First Segment and the Second Segment) would likely be considered to fall under the scope of the Construction PE Provision. 2. ...

Cash or near cash property is considered to be used principally in the business if its withdrawal would destabilize the business. Cash which is temporarily surplus to the needs of the business and is invested in short-term income producing investments could be considered to be used in the business. Cash balances which accumulate and are then depleted in accordance with the annual seasonal fluctuations of an ongoing business will generally be considered to be used in the business but a permanent balance in excess of the company's reasonable working capital needs will generally not be considered to be so used. ...

Position: A) Yes but the portion of the tax paid that can be considered applicable to a dividend is a question of fact. ... Our Comments In accordance with Interpretation Bulletin IT-392, the LLC is considered to have capital stock consisting of 100 issued shares and each owner of an interest in the LLC is considered to own the number of shares proportionate to its interest in the LLC. Each amount distributed on account of profits by LLC will be considered dividends for the purposes of the Act. ...

Principal Issues: Whether land owned by taxpayers is considered "qualified farm property"? ... Whether a property is considered to have been used in the course of carrying on the business of farming is dependent on when the property was last acquired by the individual. ... Some of the criteria which should be considered in making this determination are set out in Interpretation Bulletin IT-322R. ...

Therefore, a ghost car, by its very design, would not be considered a clearly-marked vehicle. ... Accordingly, the police officer would not be considered to have received any benefit with respect to the ghost car. ... Where the primary purpose of the trip is employment-related, then the distance driven would not be considered personal. ...

Position: The international students would generally be considered to be non-residents of Canada, whom are not in full time attendance at a Canadian university. ... The amounts received by the students would therefore be considered to be scholarships, bursaries or research grants as opposed to employment income. ... If the primary purpose of the payment is to carry out research, then the amount may be considered to be a research grant. ...

Position: 1.Section 43.1 would not apply. 2.A benefit would be considered to have been conferred on the shareholders if the corporation retains a life interest pur autre vie. ... The elected amount would be considered as both the proceeds of disposition and the amount of the gift of the remainder interest. ... Further, in order for a donation to be considered a gift, it must be made without conditions, from detached and disinterested generosity, out of affection, respect, charity or like impulses. ...

As the taxpayer’s mother lived in Canada in 1998 for more than 183 days, (if she is not a factual resident throughout this period), she would be considered to be a deemed resident of Canada for 1998. ... However, in any particular case, there may be other factors that need to be considered in determining the status of the person providing child care services. ...