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For the 1993 and subsequent taxation years, subsection 252(4) of the Act is used to determine whether a couple living together in a common-law relationship are considered as spouses in respect of each other and when that spousal relationship is considered to begin and end. As you set out in your memorandum, in order to be considered a spouse of a taxpayer at a particular time the individual must satisfy two criteria; first, the individual (of the opposite sex) must cohabit with the taxpayer in a conjugal relationship and, second, the individual must either have so cohabited for a continuous period of 12 months ending before that time or be a parent of the child in common with the taxpayer. At any particular time prior to these two criteria being met both the individual and the taxpayer would be considered unmarried (or single) with respect to that relationship. ...

Disability insurance benefits paid under the Social Security Act up to the age of 65 are not considered to be income and therefore are not subject to tax in Canada. ... We considered whether an amount could be deducted under paragraph 60(o.1) of the Act and in doing so, speculated whether the disability benefit provided under the United States social security system is considered a "benefit under a pension fund or plan (other than a benefit under the Canada Pension Plan or a provincial pension plan as defined in section 3 of that Act) in respect of the employment of the taxpayer... ... However, we believe that as disability insurance benefits paid under the Social Security Act up to the age of 65 are not considered to be income and hence not subject to tax, legal fees which may be incurred to secure these benefits are not deductible. ...

Reasons: The functions of the Pay Equity Office cannot be considered legal proceedings. ... The employer wishes to know whether the lump-sum payment to be made pursuant to the agreement will be considered a "qualifying amount. ... " XXXXXXXXXX, we have come to the conclusion that the functions of the Pay Equity Office cannot be considered legal proceedings. ...

The amount, if any, that is considered to be reasonable must be based on the facts of each particular case. ... It might be noted, for example, that amounts would not be considered reasonable if paid to a shareholder who provides no services to the corporation in which he holds shares. ... If, however, it can be demonstrated that salaries and bonuses paid to persons is to remunerate them for the profits the company has earned that are, in fact, attributable to the special know-how, connections, or entrepreneurial skills of those persons, the test will be considered to have been met. ...

Position: Generally, deductible under Section 9 Reasons: No lender borrower relationship- considered an adventure in the nature of trade. ... Thus, any income earned or expense incurred from the swap or other financial derivative would generally not be considered as being derived from the associated asset or liability for which it was designed to hedge. ... The nature of the payments derived from such a contract is considered to be income. ...

You also feel that it is not necessary for an employer to have a permanent establishment in a foreign country to be considered to be carrying on a business in that country.  ... It is, however, the Department's view that architectural services may generally be considered to be "with respect to... any construction... activity" for purposes of clause 122.3(1)(b)(i)(A) of the Act where such services relate to the construction of a building or similar structure. ... Generally, we agree that it is not necessary for an employer to have a permanent establishment in a foreign country before he can be considered to be carrying on a business in that country. ...

An increase in cost as a result of the addition would not be a reason, in our view, to deny inclusion as part of the assets of the Original Plan.  23 It follows that, in our opinion, any new separate assets which were not part of the Original plan could not be considered to be an "approved project property" to be used in an "approved project" for the purposes of subsection 127(9) of the Act and section 4604 of the Regulations for the following reasons: (1)     The new separate assets would not be considered part of  the plan submitted "before July 1988". (2)     Such assets may be considered as substantial changes to the Project. (3)     The Shorter Oxford English Dictionary defines "project" as something projected; a plan, a scheme; a proposal. Based on this definition, only assets described in the Original Plan (an additions thereto) may be considered as meeting the definition of "approved project". (4)     The French version of the Act uses the term "ouvrage  approuvé" as the equivalent of "approved project".  ...

" In view of the above, it is our opinion that item 2 could be considered "inventory" for purposes of paragraph 28(1)(c) and item 1 would not be so considered. With respect to your concluding query regarding a bona fide nursery business being considered a farming business, we draw your attention to the comment in IT-433 paragraph 7 under the heading of "Meaning of Farming Business".       ... In certain factual circumstances it is considered that farming includes...the operation of nurseries and greenhouses... ...

The taxpayer's representative takes the view that the cottage and the land are combined and considered as part of the land. ... Therefore we need only to rely on the common-law principles laid out above in determining whether the cottage should be considered to be part of the land. ... Since only one property is considered to be disposed of, only one notification is required under section 116 of the Act. ...

The Related Party Customers are generally either residents of Canada or non-residents carrying on business in Canada and none of them can be considered to be, themselves, in the shipping business. Questions 1) You would like our views as to whether the Taxpayer’s activities carried on in Canada can be considered “the operation of a ship in international traffic” as that expression is used in the version of paragraph 81(1)(c) that applies to taxation years that begin before July 13, 2013. 2) You would also like our views as to whether those same activities can be considered “international shipping” as that expression is used in the version of paragraph 81(1)(c) that applies to taxation years that begin after July 12, 2013 and, in particular, whether the various chartering arrangements entered into by the Taxpayer can be considered “leases” in the context of the new definition “international shipping” in subsection 248(1). ... Such definition has introduced what may be considered to be a new requirement that the ships must be “owned or leased” by the relevant taxpayer in order for the taxpayer to be considered to be in the business of international shipping. ...