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In our view, recoveries of refundable tax received by an RCA trust would not be considered as a distribution under an RCA and therefore would not be subject to withholding tax. ... Consequently it would appear that any payment to the employer under an RCA trust would be considered as a "distribution" to persons under an RCA under paragraph 153(1)(q) of the Act and subject to withholding tax. ...

24 August 1989 Internal T.I. 58349 F- Phantom Stock Plan Unedited CRA Tags n/a 19(1) File No. 5-8349   Maureen Shea-DesRosierss   (613) 957-8953 August 24, 1989 Dear Sirs: Re:  Phantom Stock Plan This is in reply to your letter of July 5, 1989 wherein you request out opinion as to whether the phantom stock plan described in your letter might be considered a salary deferral arrangement. As stated at he 1988 Canadian Tax Foundation Conference, it is the Department's current position that where, on a specified date, the value of the phantom shares on that date will be paid to the employee, the plan will be considered a salary deferral arrangement, notwithstanding that the value on the payment date may be less than the value at the time such shares were granted.  ...

8 March 1993 Internal T.I. 9304967 F- Medical Expenses Sperm Bank Chemotherapy Unedited CRA Tags 118.2(2) XXXXXXXXXX Enquiries and Office Examination Allowable Medical Expenses We are writing in reply to your memorandum of February 16, 1993, wherein you requested our opinion as to whether certain costs related to a donation to a personalized sperm bank would be considered to be allowable medical expenses. ... OUR COMMENTS In our opinion, the costs incurred by the taxpayer do not fulfil any of the requirements of subsection 118.2(2) of the Act and would not, therefore, be considered to be qualifying medical expenses for the purpose of the medical expense tax credit. ...

Are costs related to acquisition of shares, in the course of reorganization, considered to be within the provisions of paragraph 20(1)(e) of the Act? ... Eligible Capital Expenditure ("ECE") Your second concern is whether certain fees, or a portion of such fees, incurred prior to or in anticipation of, and during, the debt restructuring period should be considered an ECE. ... However, it is a question of fact whether a particular fee is reasonably considered to relate solely to the year. ...

21 June 2013 Internal T.I. 2012-0459731I7- Government Assistance CRA Tags 127(9) 12(1)(x) 127(18) 20(1)(hh) Principal Issues: Whether amounts received under the SADI program are considered government assistance? ... The facts in the present situation appear to be similar to the fact situation considered in Rulings document 2007-0224191E5. ... We have not been provided with XXXXXXXXXX's reasons as to why the ITO Contributions should not be considered as government assistance. ...

Reasons: A prepayment penalty paid to former creditors may not reasonably be considered to have been paid to them in respect of the substitution of a debt obligation where new and different creditors are providing the substituted debt. ... In such cases, generally, the new debt would be considered to be a substitution for the existing debt obligation for purposes of the exclusion in paragraph 18(9.1)(a). ... In this regard, paragraph 18(9.1)(a) refers to, inter alia, “[a payment that] can reasonably be considered to have been made …in respect of the substitution of a debt obligation to another debt obligation.” ...

You have asked if funds provided to individuals with disabilities under the EAPD Program or funds allocated to families with disabled children paid under the FS Program are considered taxable under the Income Tax Act ("the Act"). ... Generally, all amounts received by an individual from their employer as wages would be considered employment taxable under section 5 of the Act. ... Whether this paragraph applies depends on whether the EAPD Program is considered to be a project sponsored by a government in Canada and whether the financial incentive can be considered an earnings supplement. ...

The question whether a deemed trust under the Act is considered to be a trust for all purposes of the Act by virtue of the deeming provision has been considered with respect to segregated funds, as defined in subsection 138.1 (1) of the Act. ... In addition, since the property may revert back to the Congregation, the charitable trust could not, in our view, ever be considered to be the absolute owner of the property donated. At most, it could be considered to have received a gift of an interest in the property. ...

Thus, any income earned or expense incurred from the swap or other financial derivative would generally not be considered as being derived from the associated asset or liability for which it may be designed to hedge. ...

The dividend payments made by Luxco to XXXXXXXXXX were considered as interest expense of Luxco 1 for domestic tax purposes in Luxembourg. 13. ... It is arguable that the acquisition of the Class B MRPS is not considered part of the ordinary course of business carried on by XXXXXXXXXX, but rather the acquisition may be considered an isolated and special transaction that is not part of a course of conduct that involves repeated dealings of a similar nature. ... R, 2002 DTC 6876, the court considered whether certain shares should be considered “term preferred shares” for the purposes of subsection 112(2.1) and made the following comments about the purpose of the rules: “In my analysis, Parliament intended to tax arrangements which were, in substance, debt arrangements. ...