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Where a house is constructed on subdivided lot prior to sale it can not be considered eligible for the exemption from the time of the change in use (cannot have more than one principal residence). ... In order for the second parcel of land to be considered as part of the principal residence, the use of the land would need to be more than incidental i.e., "just because they wanted to buy it". ... Thus, if the adjacent lot was used as a garden and lawn area it is probable that it can reasonably be considered to have contributed to the use and enjoyment of the housing unit as a principal residence. ...

Accordingly, we do not agree with XXXXXXXXXX argument that the bookplates should be considered as patterns, moulds or dies. ... However, with regard to the meaning of "pattern", it is our view that a bookplate cannot be considered as a model or design for any part of a book. ... As explained above, the films and the plates are considered part of the continuing process of the production of the finished product. ...

2) How can it best be determined that the income is effectively a fellowship as described in paragraph 8 of IT-75 (now paragraph 10 of IT-75R3) and is therefore not considered to be income from employment? ... You would like to know if that person could be considered in full-time attendance per paragraph 11 of IT-82R3 and if the institute could be considered a qualified educational institution. ... If the primary purpose of the award is the carrying out of research, the award may be considered as a research grant and included in income under paragraph 56(1)(o) of the Act unless such award constitutes income from employment. ...

Principal Issues: Whether a second reassessment which corrects an error made to a previous reassessment that was authorized under subsection 152(4.3) as a consequential assessment be itself considered authorized under that provision. ... With respect to the third essential element, the term used in the provision, "can reasonably be considered to relate", is not specifically defined in the Act so its interpretation relies on its "ordinary" meaning. ... It is our view that as long as the connection between two things or actions is easily discernible then the two things or actions could reasonably be considered to be related. ...

A financing lease, which is considered to be a lease at law in terms of its form and substance, will receive the same GST treatment as an operating lease. ... Issue 4: As stated in Issue #3 above, it is our opinion that the leases described herein are considered to be financing leases. Since a financing lease is considered to be a lease at law for purposes of both the ITA and the ETA, the assessing position of the CCRA will be consistent under both Acts. ...

The evidence also established that the trip was predominantly of a business nature and consequently the benefit was considered not taxable. ... The value is considered to be a benefit received by virtue of his employment. ... As mentioned previously, where each individual is to be assessed a taxable benefit that individual's particular circumstances should be considered. ...

The Court considered whether the purpose of the payment was to replace capital or income, and whether the actual effect was to replace capital or income. ... XXXXXXXXXX situation Non-taxable compensation In XXXXXXXXXX situation, we believe that the amount cannot be considered to be a non-taxable receipt. ... It is also possible that a patent infringement could be considered as part of a business normal risks and therefore, any compensation received regarding normal business risk could be considered to be received on income account. ...

Specifically, you request our views concerning whether the payment of the fee charged by a qualified medical practitioner to complete form T2201 by an RDSP issuer, or the issuer's agent, on behalf of the RDSP issuer's client, would be considered an advantage for purposes of sections 205 and 206.2 of the Act. ... As the definition of "benefit" is not all inclusive, in our view, the payment, of the fee charged by a qualified medical practitioner to complete form T2201, by an RDSP issuer or the issuer's agent, on behalf of the RDSP issuer's client, would be considered a benefit. ... As this "benefit" is clearly conditional on the existence of the RDSP and is not specifically excluded under paragraphs (a) to (f) of the definition of advantage in subsection 205(1) of the Act, the "benefit" would be considered an advantage. ...

(b)Would a licence of information concerning industrial, commercial or scientific experience combined with a licence of computer software for use in dealing with the information be considered to be "in connection with a rental agreement"? ... Therefore, the example in the Technical Explanation to the Protocol should stand on its own and each other situation will be considered based on its own facts. (b) Again, it is a question of fact whether or not such an arrangement would be considered to be "in connection with a rental...agreement". ...

Position: Yes, the payments would be considered employment income pursuant to subsection 5(1) or paragraph 6(1)(a) of the Act. ... Stafanucci 971862 Income Tax Return for XXXXXXXXXX This is in reply to facsimile of July 10, 1997 in which you request our assistance in determining whether or not certain receipts by an individual taxpayer are considered to be taxable income. ... " Based on the facts as noted above, in our opinion the voluntary payments are made by virtue of an office or employment of XXXXXXXXXX and consequently these payments would be considered employment income and included in XXXXXXXXXX income pursuant to subsection 5(1) or paragraph 6(1)(a) of the Income Tax Act. for Director Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...