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19 March 2014 Internal T.I. 2013-0506271I7- "Working Income" for Working Income Tax Benefit CRA Tags 122.7(1) 108(5) 143(1) Principal Issues: Is income allocated by a communal organization to a participating member of the congregation, and reported on a T3 slip as "self-employment earnings for CPP" considered working income for the WITB? ... This treatment is not varied where the income is considered self-employment income for CPP purposes. ... However, such income is considered "self-employment earnings" for CPP contribution purposes. ...

Reasons: Where the training is considered to be for the benefit of the employer, no taxable benefit is assessed to the employee, and it is a non-taxable amount to the employee. ... If the course or program is determined to be primarily for the benefit of the employer, the employee will not be considered to have received a taxable benefit and the amount is not included in the employment income of the individual. ... However, if the course or program is determined to be primarily for the benefit of the employee, the amount is considered a taxable benefit to the employee, and the amount is included in employment income of the individual. ...

7 May 2014 Internal T.I. 2014-0528251I7- Surface Rentals for Wind Farms CRA Tags 248(1)- "farming" 9(1) Principal Issues: Whether income received from a wind farm developer by a self-employed farmer for the lease of the farmer's land is considered incidental farming income or a separate source of income. ... Paragraph 4 of IT-200 states that any income payments to a farmer actively engaged in farming the land, part of which is the subject of the lease, and including payments in respect of damaged crops, is considered income from the business of farming. ... In response to your inquiry, it is our view that where a taxpayer is actively involved in a farming business and also derives income from other activities that, if considered alone, would not constitute "farming", whether or not the income from the other activities can be included in the taxpayer's farming income generally depends on whether the other activities are considered to be incidental to the taxpayer's farming operations, or are, in fact, a separate business. ...

It is the well-established position of the CRA that where a plan is administered by an insurance corporation using an ASO contract, the contract is not generally considered to be an insurance policy, since the contract with the insurance corporation does not typically contemplate a transfer of any risk to the insurance corporation. ... For a plan to be considered an IP, it must contain an undertaking by one person to indemnify another person, for an agreed consideration, from a loss or liability in respect of an event, the happening of which is uncertain. ... Whether a particular employer's ASO plan is considered an IP, would require a finding of fact that can only be made on a case-by-case basis. ...

., 2006 CarswellNat 4409, the Tax Court of Canada considered whether a taxpayer was entitled to a deduction in respect of moving expenses and noted that, "the Act requires that the new residence ordinarily occupied by the taxpayer be in Canada…This Court has considered the question whether a taxpayer has ordinarily resided at a new residence. ... " Based upon the above, it appears that the courts have considered the phrases "ordinarily occupied" and "ordinarily resided" to be synonymous and interchangeable. ... In summary, for purposes of paragraph 8(1)(c) of the Act, a property will be considered to have been ordinarily occupied during the year as the taxpayer's principal place of residence where it is established that it was the place where the individual regularly lived, slept, received mail, etc., and in some cases, where the individual's immediate family also resided. ...

3 February 2016 Internal T.I. 2015-0588791I7- Meaning of substituted property CRA Tags 40(3.3) 40(3.4) Principal Issues: Whether partnership units in a Delaware limited partnership can be considered to be identical property to the shares of a Delaware limited liability company. ... Therefore, the question is whether the partnership units in US LP2 that LLC1 holds after the Conversion can be considered property that is identical to the units in LLC3 held by LLC1 immediately prior to the Conversion. ... These differences in inherent qualities and elements could result in a prospective buyer to have a preference of one property over the other, which would then result in the membership units in DLLC and the partnership units in DLP not being considered identical properties. ...

Where the amount is subsequently paid to the beneficiaries of the estate, it will be considered a non-taxable capital distribution of the estate. You queried whether the payment would be considered a “right or thing” pursuant to subsection 70(2) of the Act. For an amount to be considered a right or thing the deceased must have had a clear right to the amount at the time of death. ...

In the case of a share disposition, only Article 13(4)(a) can be considered. ... Under common law, "real property" is generally considered to be comprised of interests in real property (i.e. land and interests in land). ... In the case of a share disposition, paragraph 4(a) of Article 13 of the Convention must be considered in determining which country has the right to tax the gains. ...

Generally, the purchase of a unit in a mutual fund is not considered to result in a contractual obligation to pay set sums of money. ... Given that the brokerage firms are not considered resident on a reserve it is doubtful that accounts held with a brokerage firm would be considered resident on a reserve even if opened on reserve through the bank branch. ... It is not clear to us that trades over the internet or phone would be considered to have been entered into on a reserve. ...

Question You would like our views as to whether a capital gain from the disposition of an intangible can be considered to be income from a business other than an active business under paragraph 95(2)(a.1). ... For the purposes of paragraph 95(2)(a.1), it might be possible, under certain circumstances, for a gain on the disposition of an intangible to be considered business income and not a capital gain and, because it is incident to or pertains to a business other than active business carried on by the foreign affiliate, it could be included in FAPI. ... In our view, it is not possible for a capital gain to be considered income from a business other than an active business under paragraph 95(2)(a.1). ...