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Under paragraph 252(4)(a) of the Act, two individuals of the opposite sex after 1992 will be considered to be spouses of each other when they are cohabiting in a conjugal relationship and either (a) they have so cohabited throughout the preceding 12 months, or (b) they are the natural parents of the same child. Paragraph 252(4)(a) of the Act also provides that for the purpose of that paragraph, a common law marriage is considered to have been dissolved at the beginning of a separation that lasts at least 90 days. ... Where a transfer of property occurs between two common law partners or former common law partners who are considered to be spouses or former spouses pursuant to the above comments in respect of subsection 252(4) of the Act, the tax-deferred rollover provisions of subsection 73(1) of the Act will be applicable assuming the other requirements of that provision are satisfied and that the transferor does not elect in his return of income for the year in which the property was transferred not to have the provisions of subsection 73(1) of the Act apply. ...

If the amounts are paid under a treaty or agreement between a band and Her Majesty they would be considered personal property of an Indian situated on a reserve within the meaning of section 87 of the Indian Act. ... Our comments It would seem that the funding received by the student under these circumstances would be considered to be "a scholarship or bursary" as discussed in Interpretation Bulletin IT-75R3. ... Her Majesty the Queen, (78 DTC 6043) (F.C.T.D.), the scholarship allowance may be exempt from taxation by virtue of paragraph 81(1)(a) of the Act, if it was paid under a treaty or agreement between a band and Her Majesty so that it may be considered personal property of an Indian situated on a reserve within the meaning of section 87 of the Indian Act. ...

Such payments would be considered to be blended payments, part of which would be allocated to the exclusive right to distribute the right to use the software, and the other part of which would be allocated to the property sublicensed, which is the right to use the software. ... If in the example the Canadian distributor had a non-exclusive right to sublicense the right to use the software, all of the payments to the non-resident would be considered to be for the right to use the software. In response to your questions, while it should be recognized that all the facts of a particular case must be considered before a determination of the appropriate tax treatment is made, in general the types of payments described in paragraphs (a), (b) and (c) of the question would be exempt from tax in Canada unless the payments are attributable to a Canadian permanent establishment. ...

Reasons: (i) vacant land is not generally considered to be "used" in the course of carrying on business, and (ii) improvements may qualify under paragraph (c) of meaning of "land" in subsection 18(3). ... Subsection 18(2) of the Act specifically denies a deduction for interest on a debt relating to the acquisition of land, as well as property taxes in respect of the land, unless the land can reasonably be considered to have been, in the year, (i)used in the course of a business (other than a land development business) carried on in the year by the taxpayer, or (ii)held primarily for the purpose of gaining or producing income of the taxpayer from the land for the year. ... Whether land may reasonably be considered to have been used in the course of a business carried on in the year by the taxpayer is a question of fact that can only be determined based on a review of all of the relevant details of the particular situation. ...

Huenemoeder's memorandum of November 8, 1995, wherein he posed a number of questions, one of which was whether the issuance of a non-interest bearing demand promissory note by a discretionary trust to a beneficiary would be considered an amount payable to the beneficiary for the purposes of subsections 104(6), (13) and (24) of the Income Tax Act (the "Act"). ... Bowen that the Letter did not appear to indicate all the requirements to be met before an amount would be considered payable to a beneficiary. ... Our Comments We agree that the Letter addressed only some of the requirements to be met in order for a discretionary trust to be considered to have created an amount payable to the beneficiary for the purposes of subsections 104(6), (13) and (24) of the Act. ...

In your view, the shares would not be considered to be prescribed shares within the meaning of section 6205 of the Regulations, and therefore subsection 110.6(8) of the Act would apply. ... Paragraph 6205(4)(f) provides that the determination of whether a share is a prescribed share shall be made without reference to a right or obligation to redeem, acquire or cancel the share or to cause the share to be redeemed, acquired or cancelled where: (1) the share was issued pursuant to an employee share purchase agreement to an employee (the "holder") of the corporation, (2) the holder was dealing at arm's length with the corporation at the time the share was issued, and (3) having regard to all the circumstances including the terms of the agreement, it may reasonably be considered that the amount payable on the redemption, acquisition or cancellation (the "acquisition") of the share will not exceed the adjusted cost base to the holder, where the acquisition was provided for in the agreement and the principal purpose for its provision was to protect the holder against any loss, or the fair market value of the share, where the acquisition was provided for in the agreement and the principal purpose for its provision was to provide the holder with a market for the share. ... As we indicated above, all the circumstances of a particular situation must be considered in determining whether a significant part of a capital gain is attributable to insufficient dividends. ...

We agree with you that there must be a degree of interconnection or interdependency between business operations for those operations to be considered as one business. ... The Department has previously opined that income derived by a corporation that carried on a business of extracting, processing and selling uranium and income derived by a corporation that carried on a business of extracting, processing and selling gold were considered to be from the sale of similar properties for the purposes of subparagraph 111(5)(a)(ii) of the Act, since uranium and gold are both "minerals" within the meaning of subsection 248(1) of the Act. ... Was the magnitude of the losses acquired by XXXXXXXXXX such that it can reasonably be considered that the business of XXXXXXXXXX was acquired for its non-capital losses rather than for the purposes of operating that business with a reasonable expectation of profit? ...

Reasons: The Remission Order states that "lands set aside" in the Yukon will be considered, from as early as 1985 until as late as the end of 1998 (based on the Yukon First Nations Self-Government Act having been signed in February, 1995), to be "reserves" as defined in the Indian Act. ... The Remission Order deems "lands set aside" in the Yukon to be considered as reserves within the meaning of the Indian Act. ... Concern of the Council of Yukon First Nations The concern raised by the Council of Yukon First Nations is that, since section 87 of the Indian Act will, after February 14, 1998, no longer apply to the personal property of an Indian situated on "lands set aside" in the Yukon, it may be inconsequential after that date for "lands set aside" to be considered to be reserves. ...

Position: taxable under 12(1)(c) as interest with no offset under 110(1)(f) Reasons: this interest, which is required by statute, cannot be considered to be prejudgment interest awarded in respect of damages for personal injury or death as the original entitlement to damages arising from death was established before the period for which interest is payable February 6, 1998 Southern Interior (B.C.) ... However, the interest payable under paragraph 19(2)(c) of the WCABC is properly considered to be interest and is taxable under paragraph 12(1)(c) of the Act. ... Therefore, this interest cannot be considered to be prejudgment interest awarded in respect of damages for personal injury or death and is accordingly taxable under paragraph 12(1)(c) of the Act. ...

In addition to what would obviously be considered personal use of a motor vehicle supplied by an employer, the Department’s long-standing position is that travel between an employer’s place of work and home is personal. ... These particular trips are not considered personal. Another exception is where an individual is required by the employer to have an office in the home and that is essentially where the individual’s employment duties are based. In these circumstances, the office would be considered a regular place of work of the individual and travel from this regular place of work (the individual’s residence) to another location, other than the employer’s, in connection with the individual’s employment duties would be business related and not personal travel. ...