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After finding that s. 95(2)(b) applied to the R&D Services provided to Canco, the Directorate rejected Canco’s argument that the R&D Services provided to Canco should be considered to be services performed in connection with the sale of goods under s. 95(3)(b), stating: [T]he phrase “services performed in connection with the (...) sale of goods” is limited to services that are directly related to the sales function …. ...

X was a “connected contributor” which, in turn, depended on whether all his contributions were made at a “non-resident time,” the Directorate noted that the wording of definition of the latter phrase was modified under the coming-into-force provisions respecting contributions made before June 23, 2000, and noted that (as explained in the Finance Explanatory Notes) a contribution made before June 23, 2000 will be considered to have been made by a person at a non-resident time if the person was non-resident in Canada for the period commencing 18 months before the trust year end for the year of the contribution and ending 60 months after the contribution. ...

In this context, the Minister will not be considered to have ascertained that the amount of a loss differs from an amount reported by the taxpayer where the difference fully reflects a change requested by the taxpayer as a result of amended or new information. ...

13 May 2003 Internal T.I. 2003-0002167 F- TRAVAIL TEMPORAIRE-- summary under Subparagraph 6(6)(a)(i) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(6)- Paragraph 6(6)(a)- Subparagraph 6(6)(a)(i) test of work of a temporary nature not met where appointment as a director could be readily renewed through re-election After noting that IT-91R4 indicated that “duties will be considered to be of a temporary nature if it can reasonably be expected that they will not provide continuous employment beyond a period of two years” and that, per 2001-0103707, 2001-0101967 and 2002-0126993, “when the facts indicate that the work is truly temporary in nature, we are prepared to accept that the two-year limit is not automatically applied and that a three- or four-year contract can be work of a temporary nature,” the Directorate indicated that where appointments to a term as director could be readily renewed through being re-elected, the “temporary” requirement was not met. ...

MNR, 81 DTC 449 (TCC), the judge stated that he considered the established practice of previous years, the accounting entries in the books and the reference in the financial statements of the taxation year to be sufficient evidence of a legal obligation in that case. ...

. … This situation is similar to that considered ….in... Irving Oil …. ...

On the other hand, the Agency is of the view that the legal form should continue to be considered with respect to items that are to be included in the capital calculation as loans, advances or debts. ...

If the weekly allowance … was to compensate the employee for actual expenses for "board and lodging" at the special work site, we are of the view that the amounts would be considered reasonable …. ...

After noting that under s. 248(3)(b), the right of use was deemed to be a trust and the property was deemed to have been transferred to that trust, the Directorate went on to indicate that s. 105(2) could apply “to all or part of the expenses actually incurred by Opco that could reasonably be considered to be attributable to the portion of the Immovable occupied by Sister as a place of residence” and that any “portion of the amount that would be included under subsection 105(2) in computing Sister's income may be deducted in computing the trust's income pursuant to paragraph 104(6)(b).” ...

However, subsection 98(5) may apply if the interests are sold successively and all other conditions of that subsection are satisfied since the corporation is considered to have been a member of the partnership immediately before the partnership ceased to exist. ...