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Reasons FOR POSITION TAKEN: The Department considers that a property is a replacement for a former property where it can reasonably be considered to have been substituted for the use of that former property. ... In this particular case, since the former land and former buildings were replaced with the same type of property, namely land and buildings, and since land is not considered to bear the same physical description as a building, the buildings cannot reasonably be considered to have been substituted for the land, nor can the land be considered to have been replaced with the buildings. ... Thus, where the former property was not used by the taxpayer itself but was rented to a third party, a property acquired for the same rental purpose would be considered to be its replacement. ...

Principal Issues: 1) Whether the activities of seeding, raising, and harvesting shellfish commercially, on a large scale, would meet the definition of “farming” as defined in subsection 248(1) of the Act. 2) If so, then would a tenure be considered “qualified farm property”, as defined in subsection 110.6(1) of the Act, and would a gain arising on the disposition of a tenure by an individual be considered to qualify for the capital gains exemption under subsection 110.6(2) of the Act? ... In certain factual circumstances, it is considered that farming includes raising fish, market gardening and the operation of nurseries and greenhouses. ... Where the development of the basic food product still involves the growing process and natural biological changes as opposed to artificially manufactured foods or mere processing, I do not feel that, generally speaking, the activity would be considered by the general public anything other than agricultural in nature and would, therefore, generally be considered as a farming operation.” ...

20 January 2014 Internal T.I. 2013-0506711I7- Meaning of "medical expenses" in Reg. 233(2) CRA Tags ITR 233(1) ITR 233(2) 56(1)(u) Principal Issues: Whether amounts paid in respect of "medication dispensers" and "personal alert assistance" devices would be considered as amounts paid in respect of medical expenses incurred by or on behalf of the payee within the meaning of subsection 233(2) of the Regulations? Position: No Reasons: CRA policy January 20, 2014 Robin Maley Income Tax Rulings Manager Directorate Provincial Legislative Amendments Section Business and Employment International, Provincial & Division Strategic Policy Division Ananthy Mahendran 905-721-5204 2013-050671 Meaning of "Medical Expenses" in Subsection 233(2) of the Income Tax Regulations This is in response to your e-mail dated September 30, 2013, wherein you requested our views as to whether amounts paid in respect of "medication dispensers" and "personal alert assistance" devices would be considered as amounts paid in respect of "medical expenses" incurred by or on behalf of the payee within the meaning of subsection 233(2) of the Income Tax Regulations (the "Regulations"). We have reviewed the request and we are of the view that these amounts would not be considered as amounts paid in respect of "medical expenses" incurred by or on behalf of the payee within the meaning of subsection 233(2) of the Regulations. ...

You also have been informed that the value of the existing foundations was considered immaterial to the purchaser. ... Absent this provision, a building or other structure affixed to land would therefore generally be considered part of the land. ... In general, for an article to be considered a fixture, some substantial connection with the land or a building on it must be shown. ...

With respect to the second criteria, you have asked when an amount is considered to reduce the tax payable for a taxation year. ... Also you have asked, when an amount is considered to be paid, if it allows for an increase in a tax refund. 3. ... In either case, the amount would not be considered received in 2002. It would likely be considered received in the 2003 taxation year, and would therefore be reported in that year. ...

In addition, even though the information contained in the books could be considered to have been processed, since that information was subject to copyright it could not sold.       ... As previously mentioned, even after the decision in McGraw-Hill was issued, these activities are still considered to be the provision of a service rather than the M&P of goods for sale. The second type of situation considered was an arrangement similar to the comprehensive agency contract entered into by Cabana. ...

What would be considered "activities" for purposes of paragraph 2 of Article XXVIIA of the U.K. ... What would be considered to be "offshore" for the purposes of this Article? ... This would not apply to those vessels considered to be operating in international traffic as Article 8 is considered to exempt such income from taxation in Canada. ...

Principal Issues: Is "aquaculture" considered "farming" or "fishing" as defined in s. 248(1) of the Act? ... The greater the extent and the more sophisticated or organized the methods, the more likely the activity is considered to be farming. ... (footnote 2) For example, raising fish, even in highly artificial conditions, is normally considered farming as the end product is the result of natural growth. ...

26 September 2014 Internal T.I. 2014-0525241I7- 60(l)- Financial Dependence Ward of the Crown CRA Tags 146(1.1) 146(1) "refund of premiums" 60(l) Principal Issues: Whether a ward of the Crown could be considered to have been financially dependent on the child's father? ... Based on the foregoing, you ask whether Individual A would be considered financially dependent on XXXXXXXXXX father at the time of his death. ... Consequently, in the current situation Individual A would not be considered to be financially dependent on the deceased at the time of death for the purpose of a deduction under paragraph 60(l) of the Act. ...

In order to be considered a reimbursement, the employee should present detailed receipts to the employer. ... Cell phone Generally, where the cost of an employee's asset is paid for by an employer, the fair market value of the asset is considered a taxable benefit for the employee under paragraph 6(1)(a). Therefore, if an employee's cell phone is paid for or replaced by the Employer, the fair market value of the phone is considered a taxable benefit for the employee. ...