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Would this transfer by X be considered to be for settlement of rights arising out of the marriage of X and Y for the purposes of s. 73(1.01)(b)? ...

CRA responded: [T]he employee's motor vehicle trips in a day to go from her residence to the home of her first client and from the home of her last client to her residence may be considered as travel in the performance of the duties of an office or employment, provided that the homes of her clients do not constitute, for the employee, a regular place of employment. ...

Where the location from which the business is actually directed and administered is located on a reserve, the employer will generally be considered to reside on that reserve. … In order to determine the place where an Indian lives, we usually analyze whether the Indian lives on a reserve, in a domestic establishment that is his or her main place of residence and the center of his or her daily activities. ...

. … When the duration of a posting at a particular place of employment is not clearly indicated at the outset by the employee and the employer and that period actually lasts more than two years, it is generally considered that the work has never been of a temporary nature. … Where the employee and the employer do not clearly indicate the length of a posting at a particular work location, the intention of the parties to the effect that the assignment is temporary should be clearly demonstrated by other means to determine whether subsection 6(6) applies to the situation. ...

After noting that a "swap transaction" includes, in respect of a registered plan, any transfer of property between the plan and its controlling individual, subject to specified exceptions, and that the concept of "advantage" in s. 207.01(1) “specifically states that any benefit that is an increase in the total fair market value of the property held in connection with the registered plan is considered a benefit if it is reasonable to consider, having regard to all the circumstances, that the increase is attributable, directly or indirectly, to a ‘swap transaction’," CRA stated: Furthermore, the phrase directly or indirectly, used in the definition of advantage, includes (if that is the case) any immediate increase in the FMV of the registered plan resulting from the swap transaction, as well as any increase in the FMV of the registered plan that can be attributed to the initial swap transaction. ...

Such things as tents, canvas marquees and air-supported fabric domes that are not part of a rigid structure are not considered to be buildings or structures. ...

This portion must be an amount that can reasonably be considered to relate to the outstanding amount of the line of credit and not the available credit. … In the situation you described, if the NCPI is lower than the premiums payable, it does not seem reasonable to conclude that the total amount of the NCPI for the year would be deductible by virtue of paragraph 20(1)(e.2) in computing the income of the corporation. ...

. … [A] travel allowance provided for in a an arm's length new contract would not be considered a re-characterization of an existing salary…where: the old contract has legally ended; the legal rights and obligations under the new contract designate (on a prospective basis) a portion of an employee's hourly compensation as a travel allowance; … the travel allowance is accounted for separately in the payroll system and on the employee's pay stub; and the terms of the new contract are reflected in the collective agreement (where the employee is represented by a union). ...

28 April 2015 External T.I. 2015-0566011E5- Whether s. 16.1 applies to a transport truck-- summary under Subsection 16.1(1) Summary Under Tax Topics- Income Tax Act- Section 16.1- Subsection 16.1(1) identification of lease based on legal substance/no election for transport truck Before concluding that "since a transport truck would be considered exempt property, a lessee and a lessor would not be entitled to elect under section 16.1…[so that] the lessee would not be entitled to deduct CCA on this vehicle, " CRA stated: As noted in Income Tax Technical News ITTN No. 21, it is our view that the determination of whether a contract is a lease or a sale for income tax purposes is based on the legal relationships created by the terms of the particular agreement, rather than the underlying economic reality. ...

In response to a query as to whether the taxpayer could deduct all of the interest incurred in Year 2 on the basis that the debt related to a single large tract of land, CRA quoted its position at the 1989 Corporate Management Tax Conference Round Table, Q. 13, referred to 5-8343 and to Q. 39 at the 1991 annual CTF Roundtable, stated that the position in these pronouncements was still valid, and added (TaxIntepretations translation): [T]he revenues derived from the sale of the XXXXXXXXXX lots cannot be considered gross revenues derived from one or the other of the respective plots of land for purposes of paragraph 18(2)(e). ...