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Principal Issues: Whether automobile allowances provided on a flat rate diem and per kilometre basis would be considered reasonable for income tax purposes. Position TAKEN: The flat rate allowance would be deemed not to be reasonable but the per kilometre allowance that is otherwise factually reasonable as to quantum would be considered reasonable for income tax purposes. ... Although the amounts of the prescribed limits referred to above are generally acceptable as reasonable, those limits are not considered to define the term "reasonable". ...

Can she be considered to be a "regular minister ministering to a congregation Position TAKEN: Question of fact. ... There was evidence, accepted by the Court, that she was considered a spiritual leader with the United Church and that church-specified status similar to the status of an ordained minister was required to occupy the position of the staff associate. ... You may wish to confirm this is the case for XXXXXXXXXX You may also wish to obtain more details regarding what a resource person's duties entail as well as what is considered to be "on-going pastoral care and support", in order to determine if these duties can be considered "ministering to a congregation" and that the nature of these duties involves those that are otherwise carried out by the ordained minister of XXXXXXXXXX In accordance with criteria 4 and 5 listed in Mr. ...

The paragraph 53(1)(j) adjustment that relates to the exercise of the option in 1994 is not considered in the averaging formula in subsection 47(1) since that subsection only considers the cost of the newly-acquired shares. ... You will also notice that the ACB of the previously-acquired escrowed shares are considered in applying subsection 47(1), although their ACB is irrelevant to determining the ACB of the shares sold since only the free shares of XXXXXXXXXX are considered to have been sold. ... If he did not acquire more shares but sold shares in 1995, XXXXXXXXXX would be considered to sell some shares to which the remaining paragraph 53(1)(j) adjustment applied and some shares to which the remaining paragraph 53(1)(j) adjustment did not apply-- similar to the calculation for 1994 except there would be no subsection 47(1) recalculation. ...

In addition the Artist will have the right to direct that the royalty income from the sale of tapes and compact discs be given to certain charities, therefore the Designated Institute would not be considered to have unfettered use of the masters and the donation would not be considered a gift. ... Paragraph 12 of IT-407R3 states that unless all interests in the property are transferred it would not be considered a gift of an "object". By retaining the right to direct the Designated Institution to give all or a portion of the royalty to charities the Artist would be considered to have donated an interest in the property and such a donation would not be viewed as the gift of an object. ...

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 addition, in our view, the fact that the board of directors meetings are held on different reserves would not, in and by itself, cause an organization to not be considered resident on reserve. ...

Paragraph 4(a) of IT-337R2 and paragraph 4 of ATR-12 indicate that an individual may be considered to have retired or lost an employment or office even though the individual continues as a director with the corporate employer at nominal compensation. ... Duties which have been considered not to jeopardize the retirement or loss include collecting rents, hiring trades for general maintenance of a building, day-to-day banking, and general bookkeeping. ... Paragraph 4(b) of IT-337R2 states that if an employee is employed by an affiliate of the former employer "shortly" after termination, a retirement or loss of employment will not be considered to have occurred. ...

Reasons: 1.Section 3 of the Indian Income Tax Remission Order will apply to the 1994 taxation year "where the office or employment was held continuously since before 1994". 2.If neither Guideline 2 nor Guideline 3 apply, each project is considered to be a separate employment and the tax exemption would only apply to those projects which are performed on a reserve. 3.The Indian could not be said to be living on a reserve, since the logging camp could hardly be considered to be his or her principal place of residence. ... If the projects referred to in your memorandum are separate jobs and not part of a continuous employment, each project would be considered to be a separate employment. ... In our view, in these circumstances, the Indian could not be said to be living on the reserve, since the logging camp would not be considered to be his or her principal place of residence. ...

In prior similar cases, in determining whether amounts received in settlement of a claim for foregone Benefits would be taxable, certain factors have been considered relevant. Where an employer/employee relationship was severed on retirement, it has been considered that subsection 5(1) of the Act does not apply to include a payment similar to the Settlement Amount in income because the retired individual is not an employee or officer of the former employer. ... In this regard, reference may also be made to paragraph 2 of IT-196R2, "Payments by Employer to Employee" which states that to be considered taxable under subsection 6(3) of the Act, any amount payable pursuant to a written or oral contract must have the nature and quality of salary, wages, commissions, etc. ...

In the situation where the winner of the pickup truck subsequently begins to use the pickup truck in his/her farming business, for tax purposes this is considered to be a "change in use" at that time. ... The farmer receiving the pickup truck as a gift is considered to have acquired the pickup truck at its fair market value at the time it is received by virtue of paragraph 69(1)(c) of the Act. As discussed above, this fair market value would then be considered to be the capital cost of the pickup truck for purposes of paragraph 20(1)(a) of the Act. ...

Consistent with the comments in paragraphs 14 and 49 of Interpretation Bulletin IT-522R "Vehicle, Travel and Sales Expenses of Employees", it is generally our position that travelling between an employee's home and the place where he or she regularly reports for work is personal and not considered "travelling in the course of the office or employment" or travelling "in the performance of the duties of the office or employment". ... An employee who reports to work at a particular site for an extended period of time will likely be considered to regularly report to work at such location. ... As a result, it is our opinion that when the taxpayer in the situation described above is travelling from home to XXXXXXXXXX at the different work sites, to perform XXXXXXXXXX duties required by his employer, he may be considered to be travelling in the course of his employment. ...