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For the purposes of determining whether this provision includes a computer, we have considered the wording of paragraph 5700(o) of the Regulations, which refers to a device or equipment, including a synthetic speech system, braille printer and large print-on-screen device, designed exclusively to be used by a blind individual in the operation of a computer. ...

Even if XXXXXXXXXX were considered to be carrying on business outside Canada under a contract with respect to qualified activities (which in our view is not the case), after reviewing the information you provided, we agree with you that not all or substantially all of the duties performed by the taxpayer was in connection with such a contract. ...

Our views When a tenant is a farmer and gives a share of the crop to the landlord in lieu of rent, the income is normally considered rental income to the landlord. ...

That is, it is the nature and extent of services provided by a "landlord" that determines whether the income received by the landlord should be considered rental income or property income. ...

All income and property is considered to be communal income and property. 5. ...

What is relevant is that Parent B must be considered to support Parent A. ...

The fact that a school institution or other place may be considered as specially providing equipment, facilities or personnel for the care or care and training of individuals suffering from the handicap suffered by a patient is not sufficient, in and of itself, to satisfy the requirements of paragraph 118.2(2)(e) of the Act. ...

Where a minor transfers his or her Canada Savings Bonds to an RESP under which he or she is a beneficiary and his or her parents are the subscribers, the transfer would be considered a disposition for purposes of the Act. ...

., from the time of the sale forward, the contribution is considered to have never occurred). ...

For example, a request made in 2018 must relate to the 2008 or a later tax year to be considered. ...