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To qualify for tax-exempt status under paragraph 149(1)(c) of the Act, the entity would have to be considered a public body performing a function of government. ... In addition to performing a function of government, paragraph 149(1)(c) of the Act also requires the entity be considered as a "public body". The term "public body" is not defined in the Act and must, therefore, be considered to have the meaning assigned to it by dictionaries and common usage. ...

This determination must be made on the basis that, in our view, time spent traveling to and from a reserve would not be considered time spent on reserve. ... The central management and control of an organization is usually considered to be exercised by the group that performs the function of a board of directors of the organization. ... Where an organization, which would otherwise not be considered to be resident on reserve, is asserting that it satisfies the definition because it holds its board of directors meetings on reserve, it should generally be considered to satisfy the definition where management and control over the organization is legitimately exercised during those meetings. ...

In this regard, paragraph 2 of IT-436R states that conditional payment means that the "vendor is considered to have accepted the note as evidence of or security for the debt and the creditor's rights to recover the original debt owing is merely suspended until such time as the maker of the note fails to honour the note" and absolute payment means that "the vendor is considered to have accepted the note as full or actual payment of the debt, and, as such accepts the note at the risk of the note being dishonoured with the only legal recourse being an action against the maker of the note for failure to honour the said note. ... " Accordingly, unless there is an indication in the relevant agreements or other documentation suggesting that the promissory notes were accepted as absolute payment, our view is that they should be considered to have been received by the Taxpayer as conditional payment. ... If it is determined that the Taxpayer accepted the promissory notes as absolute payment of the trade accounts, it is our view that these accounts will be considered to have been settled at that time and the income tax treatment outlined in paragraph 14 of IT-442R will apply. ...

3- A clarification of "source of income" used in IT-322R. 4- What should be considered in determining whether or not there is a reasonable expectation of profit in a particular situation? ... One of the factors to be considered, as set out in paragraph 7(g) of the bulletin, is the historical record of annual revenue and profits or losses relevant to the operation of the woodlot, and the growth of the gross revenue and profits over time. ... As stated in paragraph 2 of IT-322R, "in order for a farming activity to be considered a source of income, it must be a business carried on with a reasonable expectation of profit. ...

However, in the particular situation being contemplated we have previously stated: "In the McDonald case [98 DTC 2151], none of the work sites were considered as a place of business to which the taxpayer reported regularly. ... Thus, the travel by any particular DM or XXXXXXXXXX between his or her home and any of these other regular work locations should likely be considered personal. ... Chrapko considered the treatment of a racetrack employee who resided in Niagara Falls and who worked 75% of his time at two racetracks in Toronto and 25% at another racetrack in Fort Erie. ...

Principal Issues: Where the income of a resident of Canada is subject to the application of paragraph 1 of Article XVI of the Canada-United States Income Tax Convention, would he automatically be considered to have a permanent establishment or fixed base in the U.S.? ... We do not think that a taxpayer, who is an individual and a resident of Canada for the purposes of the Convention, would automatically be considered to have a permanent establishment or fixed base in the U.S. solely as a consequence of the United States maintaining its right to tax the taxpayer pursuant to paragraph 1 of Article XVI of the Convention. ... In other words, the fact that the income earned by the taxpayer from carrying on an acting business in the U.S. that is considered to be 'income earned in the taxation year in a province" under section 120 of the Act does not necessarily mean it is not foreign source income for foreign tax credit purposes (that is, for the purposes of section 126 of the Act). ...

The closer the amount of time spent on reserve is to nil, the greater the likelihood that the time spent on reserve will be considered incidental. When the time spent on reserve is considered incidental, the employment income will not qualify for the exemption. ... There must be sufficient control exercised from a reserve in order for the organization to be considered to be resident there. ...

These particular trips are not considered to be of a personal nature. Scenarios 1 to 4 Although there may be some differences in each of the first 4 scenarios described by the taxpayer, the issue in each of the scenarios is whether trips to and from the normal worksite would be considered to have been in connection with or in the course of the taxpayer's office or employment or whether they would be considered personal travel. ... Ordinarily, travel between the office and home before and after the conference would be considered personal travel. ...

The inducement so received by Foreignco is considered to be foreign accrual property income (“FAPI”) of Foreignco. ... In this regard, it is our view that a foreign affiliate could be considered to be a taxpayer. ... Since a controlled foreign affiliate is required to compute income under Part I of the Act for FAPI purposes, it is considered to be a taxpayer for the purposes of the Act, at least for the provisions involving the computation of income such as subsection 53(2.1) of the Act. ...

You also ask whether the gift of the art collection would be considered a gift of a residual interest in such property and if so whether the residual interest could be considered as a gift of cultural property for the purpose of the definition of "total cultural gifts" in subsection 118.1(1) of the Act. ... The taxpayer would nevertheless be considered to have disposed of the artwork for proceeds of disposition equal to its fair market value and any capital gain resulting from this disposition would be subject to income tax at the normal rates (i.e., paragraph 39(1)(i.1) of the Act would not apply). ... While it appears possible, based on the aforementioned criteria, that an object (or the person(s) that created the object) may not necessarily have to be of Canadian origin for it to be considered as a Canadian cultural property under the CPEIA any decision in this regard is the sole responsibility of the CCPERB. ...