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Accordingly, it would be considered to be earned in the normal economic mainstream, and thus not considered personal property on a reserve. ... Although this is one factor that must be considered in determining whether such interest is exempt from taxation, other factors must also be considered. ... Because such income may be generated off the reserve or by non-Indians, it would be considered to be earned in the normal economic mainstream and, accordingly, not considered personal property situated on a reserve. ...

It is the department's view that a gift is considered to be made at the time the property which is the subject of the gift is actually received by the qualified donee. With respect to a gift of shares, the time at which the ownership of a share is considered to have been transferred from one person to another, is a question of fact. ... Since the facts we have indicate that the foundation had the incidents of ownership as of XXXXXXXXXX, we would be of the view that the latest possible time that the foundation would be considered to have received the shares and therefore the latest possible time at which the "gift" provided for under the will would be considered to have been made was XXXXXXXXXX. ...

In Rulings document 2000-0025183 (XXXXXXXXXX, 2000), the following activities were not considered to detract from a conclusion that production services activities were the taxpayer's primary business on the basis that they were provided in connection with production services: XXXXXXXXXX. ... Accordingly, we considered whether paragraph 125.5(2)(d) applies so that advertising and similar activities will be considered to be part of a business that is different from a "film or video production services business" for purposes of the "eligible production corporation" definition. ... Whether such expenditures would be considered to be part of a production or video services business remains, ultimately, a question of fact. ...

However, a lump-sum amount paid pursuant to a written agreement in respect of a period prior to the date of the written agreement would not be considered a qualifying support amount. ... If not for these subsections, the amounts would not be considered a support amount as they would not have been payable or receivable under a court order or written agreement. ... A, prior to the court order, considered to be support amounts? Response Similar facts to Scenario 1 above. ...

If a pipeline is considered as "gas or oil well equipment", it would be included in Class 10(j) or Class 41(b), as the case may be. ... If the pipeline appendage equipment is considered as "gas or oil well equipment", it would be included in Class 10(j) or Class 41(b), as the case may be. If the pipeline appendage equipment is considered as primarily used in "Canadian field processing", it would be included in Class 41(c) or (d). ...

10 July 2013 Internal T.I. 2013-0478851I7- Earned income for RRSP purposes CRA Tags 6(1)(f) 146(1) 6(1)(f.1) Principal Issues: Whether Earnings Loss Benefit Payments and XXXXXXXXXX received by a taxpayer are considered earned income for RRSP purposes. ... You are concerned that ELB payments and XXXXXXXXXX payments may not be considered earned income for RRSP purposes primarily because recipients may not be current employees of the XXXXXXXXXX. ... Accordingly, where the ELB and XXXXXXXXXX payments provided to Individuals are included as income from an office or employment under paragraphs 6(1)(f.1) and 6(1)(f) of the Act, respectively, these amounts would be considered "earned income" for RRSP purposes. ...

If a contract constitutes a sale of chattels, proceeds from the sale is generally considered to be on account of income. By analogy to the case of Orlando, 62 DTC 1064 (SCC), selling timber may be considered as a scheme of profit making or an adventure in nature of a trade for the purpose of section 9 of the Act. ... If a contract constitutes a grant of an interest in land or a licence analogous to a profit à prendre, proceeds from the grant or the licence may be considered as on account of capital. ...

Reasons: All three activities taken together are considered mental functions necessary for everyday life (a basic activity of daily living) for purposes of paragraph 118.4(1)(c.1). ... Whether a combination of any two of the three activities would be considered a basic activity of daily living would likely be a question of fact. ... Certainly all three activities together are considered a basic activity of daily living for purposes of paragraph 118.4(1)(c.1), and any single one of those activities would likely not be. ...

In our view this "reasonably be considered to relate" test must be applied on a case by case basis in that the details and facts will differ from case to case. The fact that other assets have been pledged and that the lender in accordance with industry practice requires collateral in excess of the loan balance would be the type of factors to be considered in applying the test. ... Accordingly, we agree that the remarks in PS 83-16 may be considered a better guide, as to the amount of the insurance premium which may "reasonably be considered to relate" to the loan, than the remarks in IT 309R paragraph 7. ...

For example, a housing loan amortized over 25 years, renewable every five years, at a prescribed rate of interest would be considered acceptable while a non-interest bearing housing loan with a 15 year repayment term would be considered much less so.  We are, therefore, unable to provide you with a definitive reply as to whether the type of arrangement described would be considered bona fide without taking into account the circumstances of a particular employee.  It follows, also, that any change to the repayment arrangement that would bring it closer to one that is available in normal commercial practice would increase the likelihood that it would be considered bona fide. ...