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The purpose of paragraph 252(4)(a) of the Act is to determine whether a particular individual can be considered a spouse in relation to the taxpayer for the general purposes of the Act. ... For example, the status of actually living separate and apart will have to be considered for purposes of administering the personal credits available under paragraphs 118(1)(a) and (b). ... Under paragraph 252(4)(b), a marriage includes a conjugal relationship in which two individuals of the opposite sex are considered to be spouses according to paragraph 252(4)(a). ...

Reasons: The investment income is the property in question and if it was not generated on reserve it is considered to be earned in the economic mainstream and is not exempt. ... Where a bank account is considered to be situated at a location on reserve, this is one factor to weigh in determining whether interest earned on deposits in that account is exempt from taxation. ... Her Majesty the Queen (96 DTC 1520), the Tax Court of Canada considered the taxability of income earned by an Indian living on reserve, from investments purchased from an on reserve branch of a bank. ...

Reasons: The investment income is the property in question and if it was not generated on reserve it is considered to be earned in the economic mainstream and is not exempt. ... In Recalma, the court considered the taxability of income earned by an Indian living on reserve, from investments purchased from an on reserve branch of a bank. ... While the court considered all of these factors it placed considerable weight on (g)(ii), the location of the income generating activity of the issuer of the securities. ...

Jacinthe would be related by blood to Sylvie as Sylvie is considered to be Jacinthe’s sister pursuant to subparagraph 252(2)(c)(ii) of the Act. ... In your situation, Jacinthe would be related by blood to both her brother, Guy, pursuant to paragraph 251(6)(a) of the Act and to Sylvie as Sylvie is considered to be Jacinthe’s sister pursuant to subparagraph 252(2)(c)(ii) of the Act. ... If Jacinthe and René, and Guy and Sylvie were in common-law relationships with each other, respectively, and the conditions in subsection 252(4) of the Act were met such that Jacinthe and René were considered to be common-law spouses for purposes of the Act and Guy and Sylvie were considered to be common-law spouses for purposes of the Act, then our answer with respect to the blood and marriage relationships between the above-mentioned individuals in the hypothetical example would remain unchanged. ...

Principal Issues: Whether when an amount is used in the calculation of the limitation, pursuant to subparagraph 63(1)(e)(i) and no child care expenses were incurred with respect to that particular child, the amount so used should be considered to have been paid in respect of child care expenses (child care expenses claimed) for that child, thus affecting the calculation of the child tax credit supplement pursuant to subparagraph 122.2(1)(a)(ii). ... It reads "the aggregate of all amounts each of which is, in respect of an eligible child of the individual for the year who is under 7 years of age at the end of the year, the amount, if any, by which $200 ($213 for 1992) exceeds 25% of such portion of all amounts deducted under section 63 for the year as may reasonably be considered to have been paid in respect of the child" (emphasis added). ... However, if no actual child care expenses have been paid for a particular child, then it could not be said that an amount was deducted under section 63 that could "reasonably be considered to have been paid in respect of (that) child". ...

Position TAKEN: The attachment is considered to be a part of the machine. Assuming the machine satisfies the "designed exclusively" requirement in the Regulation, the attachment would be considered to be a qualified medical expense as all the other requirements seem to be satisfied. ... We also note that we considered several other definitions of "humidifier" and reached the same conclusion. ...

Position TAKEN: It may be possible for an individual to sever his residential ties with Canada but not be considered a "resident alien" for U.S. tax purposes. ... You are concerned with those individuals who have severed their residential ties with Canada but are not considered residents of the United States for U.S. tax purposes. ... There are, however, many cases in the United Kingdom, in which the terms, as they appear in the Income Tax Act of Great Britain, have been considered, that are helpful.... ...

Furthermore they question whether the postamble to paragraph 20(1)(e.2) of the Act, specifically the words "...as can reasonably be considered to relate to the amount owing from time to time during the year... ... The only direct limitation, assuming that all of the conditions of subparagraph 20(1)(e.2)(i) of the Act, are satisfied, that will reduce or deny a deduction are contained in the words of the postamble ("...as can reasonably be considered to relate to the amount owing from time to time during the year... ... Where excess collateral is present it remains a question of fact as to whether an assignment of insurance would be considered a genuine requirement of the borrowing. ...

One example of a location which would generally be considered 'a particular place of business' is a customer's premises which are located well outside the municipality where the employer's operations are usually centred. Also, a site that qualifies as a 'special work site' for the purposes of subparagraph 6(6)(a)(i), can generally be considered a 'particular place of business'. ... With regard to sports teams where the home team club provides the meals to its players and the visiting players, it would seem that the home team employees would be enjoying a taxable benefit at home and would be considered to be on travel status while on the road. ...

If a portion of such borrowings could be linked directly to an income tax payment made by the foreign affiliate, the interest would nevertheless be considered to have been incurred for the purpose of gaining or producing income. ... The implication here is that income taxes would otherwise be deductible under paragraph 5907(2)(j) (i.e. would be considered to have been an expense made or incurred for the purpose of gaining or producing... earnings). In our view, if income taxes are considered to have been made or incurred for the purpose of gaining or producing earnings, for the purposes of paragraph 5907(2)(j), so should interest paid on overdue taxes. 3) Paragraph 18(1)(t) of the Act was added to the Act to deny any deduction in respect of an amount payable under the Act (e.g. interest and penalties). ...