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Concerning section 216 of the Act, if an election is made, for the year of departure, for rental income received after the date of departure, these amounts of rental income would not be considered "income earned in the year in a province". ...

I would add that guaranteed investment certificates are included in the definition of qualified investments for self-directed RRSPs and therefore must be considered in the calculation of the foreign property limit. ...

Paragraph 6 of IT500 discusses when a legal representative is considered to be entitled to receive amounts for the benefit of a spouse. ...

In case of a degenerative illness which continues to afflict the taxpayer, the bulletin states that the "event" is considered to be the onset of the disease however much later the incapacity occurs. ...

Paragraphs 14 through 17 of IT-477 discusses circumstances which would cause a licence to be considered to be renewable or extended beyond the initial period. ...

In a letter dated December 3, 1975, to XXXXXXXXXX the Department stated: "It is correct that before the words "or events" were added to subsection 26(5) ITAR in 1974, the Department agreed that the devolution of property on death of a taxpayer could be considered something other than a transaction to which the concept of a "non-arm's length" transaction applies. ...

In particular, you ask whether a parent or child in receipt of social assistance could be considered to be dependant on another family member for support. ...

As described in the advance ruling provided by this Directorate dated June 17, 1988 this individual became entitled to receive three payments pursuant to the damages settlement which were to be respectively received by the Plaintiff or his estate on XXXXXXXXXX an arrangement considered to be a "structured settlement", described in paragraph 5 of IT-365R2, with the result that the three periodic payments would be non-taxable. ...

Nevertheless, in response to your question concerning coverage for XXXXXXXXXX who are not considered employees, XXXXXXXXXX, one of the trustees of the plan, confirmed that, while special arrangements might be possible to provide coverage for a self-employed individual, a separate assessment would be required to determine the level of contributions required for such coverage. ...

In particular, should reserves be examined on an individual basis or is it the net amount of all reserves which should be considered for Part I.3 purposes? ...