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Commonly accepted business or commercial practice should also be considered. ...

However, an estate (referred to in this letter as a trust) is generally considered to reside where the executor or other legal representative who manages or controls the assets of the estate resides. ...

As indicated on page 13 of the Business and Professional Guide, the value or amount of the expense test should only be used if you cannot determine whether an expense is capital or current after having considered the tests described in the first three bullets under the elements of capital expenditure indicated above. ...

In particular, we are not providing any confirmation as to the extent to which any particular equipment may be considered to be related to a particular wind-driven turbine or electrical generating equipment. ...

Answer The non-resident trust may be considered to be holding assets that are indirectly transferred to the trust from you as paragraph 94(1)(b) looks to the person from whom the trust has acquired property, directly or indirectly in any manner whatsoever. ...

Whether or not a particular arrangement involving an in-trust account is considered a trust at law is, as explained below, a question of fact. ...

However, where the Department is satisfied that a property is held in trust solely to carry out the terms of a will under which the ultimate and absolute ownership of that property is bequeathed to a particular individual and the trust arrangement is such that the individual's ownership rights cannot be defeated by any future event and no other person has any right whatsoever to an immediate or future benefit from that property or that trust, (emphasis mine) the property will be considered to vest indefeasibly in that individual. ...

As requested, we have considered your questions and have provided general comments below. ...

Interpretation Bulletin IT-339R2, Meaning of "Private Health Services Plan", describes the criteria that must be satisfied in order for a plan to be considered a PHSP. ...

When rent commences to be charged on a residence that was previously used as a personal residence, it is considered to be a change in use from personal use to income producing. ...