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11 February 1991 Internal T.I. 9034947 F- Whether Advance Payments on Crops Could be Considered Loans Unedited CRA Tags n/a 7-903494 24(1) This is in reply to your memorandum of November 27, 1990 addressed to Audit Application Division requesting comments on whether advances from the above could be considered to be loans by virtue of the operation of 24(1) It is set out on page 7 of the Farming Income Tax Guide for 1989 that," under the Advance Payments for Crops Act... producers of various crops are eligible to receive advance payments on crops stored in their own names from their respective producers' associations" and these advances are considered loans.  ...

10 May 1991 Internal T.I. 910729 F- Tuition Tax Credit- Private School Considered "Other Educational Institution" Providing Courses at the Post-secondary Level Unedited CRA Tags 118.5(1)(a)(i) We are writing in reply to your letter of March 11, 1991, wherein you requested our views as to whether or not a certain private school would be considered to be an "other educational institution" providing courses at the post-secondary level as envisioned by subparagraph 118.5(1)(a)(i) of the Income Tax Act (the Act). ...

24 August 1989 Internal T.I. 58287 F- Winding-up- When a Dividend is Deemed Paid and a Shareholder Considered to Have Disposed of Shares Unedited CRA Tags 164(6), 84(2) 19(1) File No. 5-8287   D. ... Specifically, you requested an opinion as to when subsection 84(2) of the Act deems a dividend to have been paid and when, during the course of a wind-up, a shareholder is considered to have disposed of shares for the purposes of subsection 164(6) of the Act. ...

7 November 1990 Internal T.I. 90M11367 F- Partnership Considered Separate Person Unedited CRA Tags 54.2, 96(1) CTF- 1990 Conference Report ADDITIONAL QUESTION PARTNERSHIP- "PERSON" The Department has expressed the view in the past that section 54.2 does not apply to a partnership which has disposed of all of the assets used in an active business. ...

18 January 1996 Internal T.I. 9530626- MULTI-EMPLOYER WAGE LOSS PLAN NOT CONSIDERED 2 PLANS Unedited CRA Tags 6(1)(f) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Principal Issues: whether 6(1)(f) would apply to all employees covered by a multi-employer plan where one employer out of many makes no contributions to the plan Position: 6(1)(f) would not apply Reasons: while 6(1)(f) only applies where the employee's employer has made a contribution, we have previously expressed the view that a single plan cannot be regarded as more than one plan in order that part of the plan be considered an employee-pay-all plan: however in a multi-employer situation, there may be many near-identical plans administered by a single plan administrator. ...

If a deceased individual was separated at death, is the estranged spouse considered a spouse, or can the dependent children be considered to have received a refund of premiums? ...

In other words, whether in fact the non-resident transferor could be considered a taxpayer for purposes of subparagraph 13(7)(e)(ii) and whether property that is depreciable property for a transferee could be considered capital property of a non-resident transferor. ... However, in light of comments made on the meaning of the term “taxpayer,” you have also asked whether US Corp is considered a taxpayer for purposes of the definition of “capital property” and therefore whether the Trademarks could be considered to be a capital property of US Corp immediately before the transfer. ... However the term “taxpayer” has also been considered by the courts in various situations. ...

Position: It is our opinion that the $XXXXXXXXXX payment, per unit, made by the producer will be considered ECE for purposes of section 14 of the Act. ... Question 1: Will the license be considered prepaid rent or an eligible capital expenditure ("ECE")? ... In our view, as a result of this test, an amount received by a producer in exercising put options would be considered proceeds from the disposition of eligible capital property. ...

ISSUES In order for income from property to be considered income from active business under subparagraph 95(2)(a)(i), the conditions of both clauses 95(2)(a)(i)(A) and (B) must be met. ... Assets will be considered to be at risk in a business where the permanent removal of such assets would have a destabilizing effect on the business. ... Briefly put, Ensite supports the precedent that for property to be considered part of an active business, and for the income from said property to be considered income from the active business, "withdrawal of the property must ‘have a decidedly destabilizing effect on the corporate operations'. ...

Could the benefit conferred by Canco to CFA be considered a contribution of capital for purposes of paragraph 53(1)(c)? Where transfer prices differ from arm’s length terms, it can generally be considered that a benefit is conferred on the person overcharging or underpaying for goods or services. ... On this basis, it is our view that the benefit conferred in the situation described cannot be considered a capital contribution by Canco to CFA for purposes of paragraph 53(1)(c). ...