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Principal Issues: 1. is a stock index futures contract a prescribed investment for a registered investment 2. what is cost of contract 3. is acquisition of it considered investing of funds. ...

In addition, the fact that the student, after completing the course must first successfully complete an accreditation or advanced placement examination would not disqualify the course from being considered at a post-secondary school level assuming that there is independent documentation that it is acceptable for credit as previously discussed. ...

If the investment income of the affiliate is considered Fapi, then it would be included for this period as well. ...

You have put forth the argument that the wife should be considered to own the cottage for the years in question as a result of her beneficial ownership therein so that the cottage meets the definition of a principal residence for the purposes of the principal residence exemption. ...

As noted above, when we are satisfied that such is the case, that portion of the settlement which is payable for the mental anguish, loss of self respect or other suffering of the complainant because of the human rights violation would be considered non-taxable. ...

However, amounts paid in respect of vacation pay and pay in lieu of notice are not considered retiring allowances. ...

If it is agreed or decided that a portion of the payment is to be given to the lessee by the landowner upon receipt of the payment, that portion will be income to the lessee and will not be considered to have been a transition payment to the landowner. ...

Paragraphs 20 and 21 are based on the premise that no part of the cost of full time attendant care can be considered an eligible medical expense under paragraph 118.2(2)(b.1) of the Act. ...

The beer is considered to be provided to the employees for promotional purposes and is, accordingly, not invoiced to the employees. ...

The Department's position is, however, that a corporation, the control of which was acquired from an arm's-length party, is considered to have been acquired from that party. ...