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12 July 2011 Internal T.I. 2011-0402581I7- Allowance for workspace in the home Unedited CRA Tags 6(1)(b), 8(13) Principal Issues: Is an allowance received by employees to cover a portion of their home office expenses considered a taxable benefit if the employee cannot deduct the home office expenses? ... Reasons: The allowance is considered a taxable benefit under 6(1)(b) regardless of whether the home office expenses are allowed as a deduction under 8(13). ...

Consequently, following these two provisions, the assessment or determination, once mailed, is considered made on the date of that notice or notification. As to when the person is considered to have received the assessment or determination, paragraph 248(7)(a) of the Act provides that it is deemed to have been received on the day it was mailed. ...

Her Majesty the Queen, 1994, where the Tax Court of Canada considered the taxability of income earned by an Indian from investments purchased from a branch of a bank situated on a reserve. ... In this situation, you have advised that the taxpayers both reside off-reserve and they both earn pension income which is considered taxable. ...

September 17, 1997 XXXXXXXXXX TAXATION CENTRE HEADQUARTERS Enquiries & Adjustment Division Financial Industries Division 971106 Tuition Fees- XXXXXXXXXX This is in reply to your memorandum of April 18, 1997, wherein you requested our views as to whether tuition fees paid in the following situation would be eligible for the tuition tax credit pursuant to section 118.5 of the Income Tax Act (the "Act") and the education tax credit pursuant to section 118.6 of the Act: XXXXXXXXXX The issue is whether XXXXXXXXXX would be considered the "educational institution" for purposes of sections 118.5 and 118.6 of the Act. ... We note that if XXXXXXXXXX is considered the educational institution, the students would not meet the requirement under paragraph 118.5(1)(b) or subsection 118.6(1) of the Act as the course does not run for 13 consecutive weeks. ...

Pursuant to subsection 98(3) of the Act a Canadian partnership will be considered to have ceased to exist at such time as all the partnership property has been distributed to persons that were members of the partnership immediately before that time and each person has an undivided interest in such property. ... We also agree that the partnership and the XXXXXXXXXX continue to exist and are to be considered administered by the trustee on behalf of the bankrupt. ...

Paragraph 13 of the bulletin, in part, essentially states that a reasonable expectation of establishing and maintaining a self-contained domestic establishment is considered to exist if the employer provides such an establishment to an employee at a work location. ... The Queen, 89 DTC 5150, considered subparagraph 6(6)(a)(ii) of the Income Tax Act (the Act) by dealing with the difficulty of finding suitable apartment accommodation and thus the reasonableness of expecting the plaintiffs in the case to establish themselves in apartments. ...

Generally, it is our position that a property subject to a long term lease would be considered as capital property. ... There may be situations whereunder a lease may be considered as a disposition. ...

Our Comments As a fisherman, the taxpayer is a self-employed businessman and the income derived from fishing is considered business income. ... In determining the location of the permanent establishment of a business, the following factors are considered: the location where the business activities are carried out, viz., where employees report for work, where transactions with customers are arranged, and where the inventory is located; the location of the head office; and the location of the books and records. ...

Where an individual is considered a factual resident of Canada, the deemed resident rules in subsection 250(1) of the Act do not apply. ... Where a residence determination has been made and it is concluded that the taxpayer is in fact sojourning in Canada, we agree with your analysis that subsection 250(1) of the Act deems the individual to be resident in Canada throughout the taxation year and that for purposes of the definition of "eligible individual" in subsection 122.5(1) and the application of paragraph 122.5(5)(c) of the Act, the individual would be considered to be resident in Canada on December 31, 1993 and October 1, 1993, as the case may be. for Director Business and General Division Rulings Directorate Legislative and Intergovernmental Affairs Branch ...

Marc Latremouille Source Deductions 941610 XXXXXXXXXX Workforce Reduction Payment This is in reply to your facsimile transmission of June 21, 1994, in which you ask us to comment on a letter of June 10, 1994, from XXXXXXXXXX which describes a payment to be made to employees upon termination of their employment with XXXXXXXXXX has asked us to confirm whether this payment would be considered a "retiring allowance" as defined in subsection 248(1) of the Income Tax Act (unless as otherwise stated all references to this statute are to the Income Tax Act S.C. 1970-71-72, c. 63 as amended, consolidated to June 10, 1993- the "Act"). ... Even where the payment is not a result of negotiation but is gratuitous, if it is made for the purpose of compensating the employee for the period of notice of termination, it is considered employment income. ...