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Also, the application for a refund could be considered to be based upon a successful appeal to the Courts by a taxpayer. ... Therefore, if a claim for the amount of tax deemed by subsection 127.1(1) of the Act were considered originally claimed then the time where the Minister would have been able to issue a redetermination for the purposes of the refundable ITC would have expired on XXXXXXXXXX. ...

Certainly an opposite-sex couple may, after many years together, be considered to be in a conjugal relationship although they have neither children nor sexual relations. Obviously the weight to be accorded the various elements or factors to be considered in determining whether an opposite-sex couple is a conjugal relationship will vary widely and almost infinitely. ...

It is a question of fact whether the swap and forward contracts will be considered to the used or held in the course of carrying on an insurance business in Canada and that the fact that the contracts have been used to hedge against potential losses arising from non-designated property is an important fact which in our view supports the view that the related swap losses are not deductible. ... As noted above, it is a question of fact whether the swap and forward contracts will be considered to be used or held in the course of carrying on an insurance business in Canada and the fact that the contracts have been used to hedge against potential losses arising from non-designated property is a fact which in our view supports Audit's position. ...

A lump sum payment that represents accumulated arrears in respect of support payments payable on a periodic basis that is recognized in a post-April 1997 written agreement or court order would not be considered, in and by itself, to be a child support amount that became payable under a post-April 1997 written agreement or court order, but rather would represent an amount in respect of periodic support payments that became payable under a pre-May 1997 written agreement or court order that had fallen into arrears. ... Consequently, an amount may still be considered to be payable on a periodic basis even when the payment is made late. ...

A partnership formed pursuant to the OPA would be considered to be a general partnership. ... Accordingly, no investor could be considered as a limited partner. (ii) Based on the comments expressed in the Continental Bank case, it is our view that the particular indicia described by Bastarache J. were present in the particular situation for the purpose of creating a general partnership. ...

However, when a taxpayer honors a personal guarantee concerning a loan made to a charity or honors a pledge, the amount can be considered to be a gift despite its having been paid to honor an obligation, if the obligation was entered into voluntarily and without consideration. ... From this, it can be seen that the issuer of a gift certificate is no better off where a gift is considered to have been made, than when it does not. ...

Accordingly, in Bedard, the damages related to the former employer's actions which were subsequent to the dismissal, such that the damages relating to the defamation caused by the subsequent release of information were not considered to arise from the loss of employment. ... In addition, in the case of Gregory Anderson (TCC), 98 DTC 1190, in finding that $42,345 in damages relating to real estate commission, legal fees and moving expenses qualified as a retiring allowance, the Court indicated (at page 1192) that: "In determining whether the damages received by the appellant were a retiring allowance, the word 'in respect of' in paragraph 248(1)(b) direct that a broad scope of inclusion be considered as to what constitutes a sufficient connection between the loss of employment and the amounts received. ...

In that sense, they are similar to FICA or the German social security system and can be considered to be income or profits taxes. ... In summary, it is our opinion that the portion of the French social security contributions which is mandatory paid by a resident of Canada is creditable for Canadian tax purposes as it is considered to be an income or profit tax. ...

. / If the terms of an employment require the employee to work for a certain period of time from a particular location, such as from a home office, this location is considered the location where the employee has to perform the duties of employment for this period of time. Generally, if the home office is located on a reserve, the employment duties are considered to be performed on a reserve. ...

Where and employee is hired at one location (say, Ottawa) and reports to another location (Renfrew), the employee is considered to be employed in Renfrew and the cost for commuting to and from Ottawa is not a deductible expense. ... The amount of the allowance would thereby not be considered to have been excluded from income under subparagraphs 6(1)(b)(vii) or (vii.1) of the Act for the purposes of subparagraph 8(1)(h)(iii) of the Act, with the result that an employee would be entitled to a full claim for expenses under paragraph 8(1)(h) of the Act notwithstanding that the related allowance has been excluded from income under subsection 6(6) of the Act. ...