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OUR COMMENTS Whether or not a taxpayer's business operations are considered to be "farming" for the purposes of the Act is a question of fact. ... In De Cloet, the taxpayer's sequential activities of growing tobacco and of curing tobacco leaves in bulk kilns were considered to be farming. ... Factors to be considered include invested capital, labour, and the value contributed by the various functions to the value of the end product sold to customers. ...

You further contend that employees performing clerical support activities are not considered to be directly engaged in SR&ED, that their salary and wages are included in the overhead expenditures of the calculation. ... These expenditures are considered to include the portion of salaries, wages or related benefits incurred for an employee who directly undertakes, supervises or supports the prosecution of SR&ED to the extent the amount incurred can reasonably be considered to relate to such prosecution. ... These other expenditures are considered to include any expenditure, or portion thereof, other than an expenditure referred to in paragraph 2900(2)(a) or (b)..., that is directly related to the prosecution of SR&ED and that would not have been incurred if such prosecution had not occurred. ...

Thus, the Band would not be considered to be operating as a municipality. ... Prior to Otineka, it was our view that in order to be considered to be exempt under paragraph 149(1)(c) of the Act, an Indian band would have to have passed bylaws under both sections 81 and 83 of the Indian Act. Having done so, it would be considered to be "a public body performing a function of government in Canada" and thereby qualify under 149(1)(c). ...

It may be argued that such interest is incidental or pertaining to the business carried on by XXXXXXXXXX through the Branch and, therefore, would be considered business income. ... Consequently, if the interest income earned by XXXXXXXXXX from its bank deposits is not considered attributable to a business carried on by XXXXXXXXXX through the Branch, 1 such interest would be subject to tax under Part XIII, not Part I, of the Act. ... Nevertheless, funds representing interest earned where the interest is not considered to be business income would not be considered to be allowable liquid assets because those funds are not attributable to the business profits of XXXXXXXXXX earned in Canada. ...

Bands that do not meet this requirement can be considered on a case-by-case basis to determine whether the band performs a function of government. Since each of the 14 Yukon First Nations have been involved in the negotiations and implementation of a land settlement claim, they would be considered public bodies performing a function of government in Canada. ... However, since each of the Yukon First Nations has been involved in the negotiating and implementation of the UFA, there is a presumption that they would likely be considered public bodies performing a function of government in Canada and would administratively be considered to be Canadian municipalities for purposes only of issuing receipts under section 110.1 and 118.1 of the Act. ...

Since the employees visit each of the store on regular basis, each store is considered a regular place of business and thus travel to and from each store is considered personal. ... We also stated our opinion, based on the information that had been provided at that time, that travel by the Company's employees from their homes to a Company facility would be considered personal, but travel between the Company's various facilities would probably be considered employment related. ... In the McDonald case, none of the work sites were considered as a place of business to which the taxpayer reported regularly. ...

Reasons: The privilege concept discussed in paragraph 2 of IT-470R is considered to be applicable with the result that the benefits should be determined on the basis of paragraph 28 of IT-470R. ... Your last concern is whether the employees are considered to have received a taxable benefit when beverages are consumed (but not a meal) and, if there are taxable benefits, whether they should be considered to be included in the 25¢ an hour, determined on the basis of cost or on the basis of fair market value. ... Paragraph 28 indicates that subsidized meals provided to employees will not be considered to confer a taxable benefit provided the employee is required to pay a reasonable charge. ...

29 June 2011 Internal T.I. 2011-0408171I7- Crossover Utility Vehicles Unedited CRA Tags 248(1) "automobile" Principal Issues: Whether a CUV is considered similar to a pick-up truck or van for the purposes of paragraph (e) in the definition of "automobile" in subsection 248(1) of the Act. ... Reasons: To the extent that a CUV has the same utility and function as an SUV, it will be considered a similar vehicle to a pick-up truck or van for the purposes of paragraph (e) in the definition of "automobile" in subsection 248(1) of the Act. ... In our view, a particular CUV will be considered a "similar vehicle" to a pick-up truck or van for the purposes of paragraph (e) in the definition of "automobile" in subsection 248(1) of the Act only to the extent that it has the same utility and function as an SUV. ...

Is a Liechtenstein Foundation considered a corporation or a trust for the purposes of the Income Tax Act? ... A Liechtenstein Foundation is considered a trust for the purposes of the Income Tax Act 2. ... Is a Liechtenstein Foundation considered a corporation or a trust for the purposes of the Income Tax Act (the "Act")? ...

Where the father is considered a dual resident under the Convention, he would be required to provide evidence in his income tax return of the factors considered in determining the tie-breaker rule and the provisions under the Convention that provided him with and exemption or reduced rate. ... If after applying the tie-breaker rule in the Convention the father was considered to be a resident of Czechoslovakia for purposes of the Convention, he would continue to be considered a resident of Canada under the Canadian Income Tax Act (the "Act") and he would be provided with an exemption under paragraph 110(1)(f) of the Act in respect to any exemption provided under the Convention and the other income would only be taxed at the rate permitted in the Convention. ... If the father was considered a resident of Czechoslovakia (under the tie-breaker rule), the Convention would not prevent Canada from taxing Canadian sourced income. ...