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As indicated in paragraph 21 of Information Circular 70-6R2 dated September 28, 1990, a request for a written opinion on a completed transaction is generally considered by the taxpayer's local district office. ... The XXXXXXXXXX cannot, however, issue receipts for donations made to the XXXXXXXXXX since such donations would not be considered a gift to the XXXXXXXXXX. As regards your second question, gifts to a housing corporation exempt from tax under paragraph 149(1)(i) of the Income Tax Act (the "Act") are considered to be charitable gifts for which receipts can be issued. ...

During a telephone conversation with the Registered Plans Division (O'Meara/Duff), we were informed that a journal entry as described above is considered to be a permissible funding media acceptable to the Minister since it conforms with the funding media described at paragraph 6(e)(iv) of the IC. Given that such a method is considered to be a contribution pursuant to the Act, paragraph 8502(b)(iii) of the Regulations requires all contributions under a defined benefit plan by an employer with respect to employees or former employees to be eligible contributions. ... Where it is considered that an eligible contribution has been made to a LPP by means of a journal entry and the aforementioned provisions require it to be made pursuant to an actuarial recommendation, then the Department can request such a report. ...

The effect of the Jay Treaty was considered by the Supreme Court of Canada in the case of Louis Francis v. ... The Jay Treaty was recently considered by the Court of Appeal for Ontario in the 1993 case of Regina v. ... The effect of the Indian Act was considered by the Supreme Court of Canada in the Glenn Williams case (92 DTC 6320). ...

An amount included in income under subsection 13(1) of the Act is considered to be income from the same source from which CCA on the property was deducted. Therefore, the recapture of CCA on a property that was previously deducted by a taxpayer in computing income from an office or employment, is considered income from "an office or employment" which is included in "earned income" pursuant to subparagraph (a)(i) of definition in subsection 146(1) of the Act. ... An amount included in income under subsection 13(1) of the Act is considered to be income from the same source from which CCA on the property was deducted. ...

Principal Issues: Are the units of a limited partnership considered units of a partnership? ... It is the taxpayer's position that the OLPA should be considered a "special or general Act in force in Ontario", and consequently companies or associations registered under the OLPA are not partnerships. ... While common law recognizes companies and associations as legal entities, a partnership is not considered a legal entity. ...

., the child would be considered "to live" with the secondary caregiver during the times that the secondary caregiver has custody of the child and would likely be entitled to the equivalent-to-spouse credit. ... Opinion letter E9328015 indicates that in an arrangement where a father has legal access only to his child, the child would not generally be considered "wholly dependent". ... The March 23, 1999 addition to TOM 19(25) outlines joint-custody arrangements in which the child can be considered to reside with both the primary caregiver and the secondary caregiver. ...

Principal Issues: Whether retroactive pay equity payments would be considered "qualifying amounts" under paragraph (a) of the definition of this term. ... As requested, we have considered the situation outlined in your letter and have provided some comments below. ... You wish to know whether the payments made either as a result of revised rates agreed to by the Committee or as a result of revised rates decided by the arbitrator would be considered QRLSP. ...

If XXXXXXXXXX is employed by the municipality, he meets the first condition, and if the honorarium is considered employment income, he meets the second condition. ... In our view, the situations described by XXXXXXXXXX would be considered emergencies as envisaged by proposed paragraph 8(1)(a) of the Act, and there could also be other situations that would be considered to meet the criteria. ... Providing he is considered a volunteer involved with emergency situations, he should be allowed the deduction. ...

For instance, if the transfer of the asset were undertaken to avoid a specific rule, such as a rule designed to preclude the deduction of losses after the acquisition of control of a corporation by an arm's length person, such a transfer would be considered a misuse of the provisions of the Act and be subject to subsection 245(2). ... In our opinion, while arranging the timing of the asset sale to realize the gain in 1989 might constitute an "avoidance transaction", it would ordinarily not, in and by itself, be considered to result in a misuse of any provision of the Act or an abuse having regard to the provisions of the Act read as a whole.  However, as indicated above, each transaction must be considered in light of all the facts and circumstances relating to the particular transaction in order to determine whether subsection 245(2) is applicable. ...

Short   (613) 957-2134      File No. 7-4467 Subject:  Medical Expenses-Adjustable Beds, Therapy Chairs and Lift Chairs This is in reply to your memorandum of October 25, 1989 wherein you have questioned the deductibility, as a medical expense of the  24(1) We have previously considered whether or not automatic adjustable beds could be considered a device or equipment of a prescribed kind for use by the patient as prescribed by a medical practitioner.  ... Because of the bed's "rocker switches" which control the elevating and lowering functions of the upper and lower portions of the bed we examined the possibility that the bed could qualify as a rocking bed for poliomyelitis victims as allowed by paragraph 118.2(2)(i) of the Income Tax Act (the "Act"); however, our initial research has indicated that rocking beds, which operate in a "see-saw" fashion by elevating the otherwise prone individual so that the lungs could more easily expand and then "lowering" the patient until the lower portion of the body is above the upper (forcing abdominal contents upwards against the lungs by force of gravity) thereby assisting the lungs to expel air, were designed as a respiratory device and that while the beds may not yet be considered entirely obsolete, more efficient respiratory devices are now usually prescribed and readily available (for which a medical expense may be available under Regulation 5700(c) of the Act). ... We considered whether the  24(1)  chair could be a prescribed medical device or equipment if prescribed by a medical practitioner and have concluded that  they could not. ...