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92 C.M.TC- Q.7-- summary under Paragraph 95(2)(f) Summary Under Tax Topics- Income Tax Act- Section 95- Subsection 95(2)- Paragraph 95(2)(f) Where a particular currency has become generally accepted for conducting business in a country, its use will be considered reasonable in the circumstances. ...

IT-441 dated November 29, 1979 "Capital Cost Allowance- Certified Feature Productions and Certified Short Productions"-- summary under Ownership Summary Under Tax Topics- General Concepts- Ownership Discussion of the requirements for a taxpayer to be considered to be the owner of a film. ...

IT-464R, para. 3-- summary under Depreciable Property Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(21)- Depreciable Property A leasehold interest is not considered to be a depreciable property until a capital cost is incurred with respect to the property. ...

.- Q.7-- summary under Subsection 191(2) Summary Under Tax Topics- Income Tax Act- Section 191- Subsection 191(2) The beneficiary of a trust owning shares of a corporation is not itself considered to have a substantial interest. ...

.- Q.17-- summary under Subsection 31(1) Summary Under Tax Topics- Income Tax Act- Section 31- Subsection 31(1) The Graham decision does not provide any additional guidelines to those set out in IT-322R; factors considered in applying s. 31 are listed. ...

93 C.M.TC- Q. 12-- summary under Corporation Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Corporation The limited liability companies for the two states that RC has reviewed (Wyoming and Florida) are considered to be corporations rather than partnerships. ...

.- Q43-- summary under Subsection 249(4) Summary Under Tax Topics- Income Tax Act- Section 249- Subsection 249(4) In the absence of the application of s. 256(8), control of a corporation normally will be considered to be acquired on the date of closing. ...

.- Q.20-- summary under Subsection 98(1) Summary Under Tax Topics- Income Tax Act- Section 98- Subsection 98(1) Where a partnership is in receivership, property held for distribution to creditors is considered to be "partnership property" until it is so distributed. ...

.- Q.79-- summary under Subsection 116(2) Summary Under Tax Topics- Income Tax Act- Section 116- Subsection 116(2) A bank guarantee, mortgage or deposit agreement enforceable in Canada normally would be considered as acceptable security. ...

.- Q.16-- summary under Subsection 15(2) Summary Under Tax Topics- Income Tax Act- Section 15- Subsection 15(2) "Taxpayer" in s. 20(1)(j) is considered to include a partnership where a loan subject to s. 15(2) previously has been included in the partnership's income. ...