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The Department considered this travelling as being of a personal nature and denied part of the deduction requested by him on his income tax return. ... Canada, 2004 DTC 6276 (FCA), Judge Desjardins stated as follows: (7) It is well established that travel expenses incurred by a taxpayer in travelling to and from his home to his place of work are considered personal expenses. ...

Y can be considered to be a beneficiary under the civil law. In this regard, the notion of "substituted beneficiary" is not used under the Quebec Civil Code, and, to our knowledge, this expression is not generally used under the civil law. ... Moreover, in its response to question 1.2 of the Round Table on Federal Taxation at the 2004 APFF Conference, the Department of Finance said that it considered appropriate, from a tax policy point of view, that the shares of Xco be deemed to be owned by Mr. ...

Questions (a) When determining the tax consequences to a taxpayer, could you confirm that the tax consequences will be determined exactly as if the taxpayer had carried out a series of transactions that would be considered acceptable by the CRA? In other words, has the CRA established a policy for the determination of the tax consequences to a taxpayer by placing the taxpayer in a situation similar to a situation resulting from a series of transactions structured in a manner considered acceptable by the CRA? ...

If a corporation had an excessive capital dividend and made an election to treat the excess as a taxable dividend to the shareholders, when will the taxable dividend be considered to have been received where the capital dividend is still unpaid? ... The shareholders will be considered to have received the taxable dividend at the time the original dividend became payable. ...

CRA Response Although it is a question of fact as to whether a trust meets the criteria to be considered an “alter ego trust” as described in the Act, for purposes of our response, we assume such is the case. ... Where subsection 75(2) does not apply to a trust, we note that for the trust to be considered an AET for purposes of the Act, the terms of the trust must ensure that the primary beneficiary is entitled to receive all the income of the trust arising before his or her death and no person except that individual may receive or otherwise obtain the use of any of the income or capital of the trust before that individual's death. ...

., an individual's child is considered, inter alia, a dependent of that individual at any time of a year if the individual is dependent on the individual for support at any time in the year. ... However, the fact that an individual is constantly involved in a child's life, attends to his or her security and education, and while not having custody pays support for the child's benefit, are among the indications that this child could be considered a dependant of the individual. ...

Paragraphs 12 and 13 of D13-1-3, Customs Valuation Purchaser in Canada Regulations (Customs Act, Section 48), provide an illustrative list of the factors which are considered when determining if a corporation is carrying on business in Canada for customs purposes, and thus has a significant presence in Canada. ... Paragraph 9 of D13-1-3 highlights the fact that we are dealing with two very different pieces of legislation when it states, "... where it is determined that a business entity is a resident, carrying business, or maintaining a permanent establishment in Canada for valuation purposes, this, in itself, in no way establishes that the entity would be considered to be a resident, carrying on business, or maintaining a permanent establishment in Canada for the purposes of the Income Tax Act.... ...

Consistently, in the situation submitted, the determination not to make a PAS Election on that basis would generally not be considered to have been made using reasonable efforts, such that Canco would generally not be considered to meet the requirement set out in paragraph 5901(2.1)(b). ...

These repayment terms have been and continue to be part of the proposed transactions submitted by taxpayers, and as such, cannot be considered to be requirements stipulated by our Directorate. ... Furthermore, one of the factors that the CRA considered when accepting these “hybrid pipeline” transactions is the fact that the deemed dividend provisions in subsection 84(3) applied on the redemption of the shares in the corporation held by the estate. ...

In most situations, it is considered very unlikely that the “disaster clause” will apply, especially where there are many primary beneficiaries. As a result, the trustees of the trust may not even know the identity of the contingent beneficiaries, or it may be considered an imprudent exercise of the trustees’ fiduciary duty to advise these contingent beneficiaries of their contingent interests in the trust. ...