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As such, it could appear that an improvement district that provides one or two municipal-type services might not appear to be considered to be performing a function of government. ... Prior rulings documents examined whether these British Columbia improvement districts could be considered municipalities under paragraph 149(1)(c). ... Therefore, an improvement district could no longer be considered to be a municipality. ...

Position: Honorarium payments are considered income from an office and the payer is required to withhold income tax, CPP and EI. ... These board members are not otherwise considered to be employees but may be employees of the province in other departments. ... In your case XXXXXXXXXX of the honorarium is considered to be the expense allowance paid to the school board trustees. ...

Reasons: Because the payments to the ex-wife were part of the family asset, and because an amount paid for the purpose of equalizing family assets is not considered to be paid on account of maintenance or support for tax purposes, these payments to the ex-wife would not be support amounts as defined in subsection 56.1(4). ... As for the part of the Payments paid by the ex-husband to the ex-wife, you are unsure whether it should be considered as "support amount" as defined in subsection 56.1(4). ... Because the Payments were part of the family asset, and because an amount paid for the purpose of equalizing family assets is not considered to be paid on account of maintenance or support for tax purposes, we conclude that the parts of the Payments paid monthly to the ex-wife by the ex-husband would not be considered support amounts for the purpose of paragraph 56(1)(b). ...

In its decision, the court set forth three factors to be considered in determining whether a participating payment is deductible as interest, specifically the amount payable must-- Be considered compensation for the use of money;- Reference a principal amount; and- Accrue on a day-to-day basis. ... If the participating payment amounts are now considered interest, however, the payments will likely be subject to withholding tax. ... While the Sherway decision has caused the Department to expand our published position, it does not stand for the proposition that all participating payments are considered interest. ...

You query whether the house would be considered completed in accordance with paragraph 12 of the Bulletin or whether completion would be deferred until the next fiscal period. ... Accordingly, it would appear that the contract would be considered "completed" for the purposes of the completion method. ... Such revenue would be considered to be included in computing income for tax purposes under subsection 9(1) of the Act. ...

The cost of maintaining a second residence is not deductible by the employee under section 62 of the Act and any reimbursement for such costs would ordinarily be considered a taxable benefit. However, the rationale for excluding the reimbursement of employment-related relocation costs from an employee's income is that the employee is not considered to receive an economic benefit from such a reimbursement. ... A loan to finance the balance of the purchase price of the new residence will not be considered bridge financing even though the employee has two residences at the same time. ...

As the Band Chiefs reside and work on reserves, the employer must be considered to be on the reserve. ... Essentially whom an organization and its employees work for must be considered the most important connecting factor when determining residency rather than the care and control test. ... Where an organization which would otherwise not be considered to be resident on reserve is asserting that it satisfies the definition because it holds its board of directors meetings on reserve, it should be considered to satisfy the definition where management and control over the organization is legitimately exercised during those meetings. ...

Accordingly, an amount received by the employee on account of his retirement in such circumstances would not be considered a retiring allowance. It is to be noted that the question of whether an employee has really suffered a loss of employment can only be determined after all the facts and the terms and conditions of the contract have been considered. ... It is our opinion that in such circumstances the amount paid could be considered a "retiring allowance" as that expression is defined in subsection 248(1) of the Act. ...

Department's Position (a)Bank overdrafts are considered to have arisen to the extent that they have been utilized or drawn upon. The writing of a cheque on a bank account will be considered to constitute a draw upon that account where that cheque represents payment. ... Under the Civil code the date of payment is considered to be the time in which the cheque is honoured by the bank. ...

Whether a revoked registered pension plan ("RPP") would be considered an inter vivos trust for purposes of the Act is a question of trust law. ... If the employer, as the sole beneficiary, has the right to enforce payment under the trust, then the amount would be considered payable in the year in accordance with subsection 104(24) of the Act. ... Only when the pre-revocation pool is exhausted should any amount be considered to represent a portion of the previously-taxed income. ...