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Although always a question of fact, in order to be considered resident on a reserve, central management and control over the employer organization must actually be located on a reserve. The group that performs the function of a board of directors of the organization is usually considered to exercise central management and control. ...

An allowance for the use of a motor vehicle which is composed of a daily rate and a cents per kilometre rate is not considered reasonable because it is not based solely on the number of kilometres driven. ... This amount is considered employment income, and you have to withhold CPP contributions, EI premiums, and income tax. ...

Given the case law on the issue, the changes brought cannot be considered merely a clarification and cannot therefore be applied on a retroactive basis (unless, as explained in our previous memo, that a notice of objection has been filed or can still be filed in respect of the year). More specifically, in XXXXXXXXXX case, the rejection of the deduction claimed in XXXXXXXXXX for legal fees incurred to obtain maintenance cannot be considered an error in law as it was consistent with binding case law existing at that time (Burgess). ...

The Supreme Court of Canada considered the approach to use in determining whether income is situated on a reserve and concluded that the proper approach in determining the situs of personal property is to evaluate the various connecting factors that tie the property to one location or another. ... For your information, crown land is generally not considered to be a reserve for purposes of the Indian Act. ...

It is your interpretation that the sale of the property by the children would be considered a sale of qualified farm property. ... It is your view that the sale by the children, subsequent to obtaining approvals to subdivide the property will be considered to be the disposed of capital property.  ...

If capital encroachments have been made to the spouse prior to her death, it is our opinion that these payments would be considered, for the purposes of subsection 104(13) and subparagraph 104(4)(a)(iii) of the Act, to be paid first out of the taxable capital gain generated in the trust on the actual disposition of capital property by the trust. ... If no preferred beneficiary elections were made, a designation pursuant to subsection 104(21) of the Act in favour of the children can only be made if the actual capital gain can reasonably be considered (having regard to all the circumstances including the terms of the trust) to have been paid or payable to the children as of the year-end of the trust. ...

Assuming a partner of Partnership 8 is fully at-risk in respect of his interest in Partnership 8 as provided for under subsection 96(2.2) of the Act and is not a dealer contemplated in subsection 66(5) of the Act, is it the Department's position that such partner's share of CEE, CDE and COGPE allocated to Partnership B on December 3l, Year 1, in respect of such expenses incurred by partnership A, be considered CEE, CDE and COGPE of such partner for his taxation year in which Partnership B's first fiscal period ends? ... Where a partnership which has incurred CEE, CDE or COGPE in a fiscal period, subsequently sells units of itself to investors prior to the end of that period, the CEE, CDE or COGPE will be considered to have been incurred by such investors (i.e. partners) at the end of that fiscal period of the partnership provided they are members thereof at the end of that period. ...

The factors considered in making such a determination are discussed in Interpretation Bulletin IT-479R, Transactions in securities, which is available on the Canada Revenue Agency Web site at www.cra.gc.ca/E/pub/tp/it479r. ...

Your province or territory of residence is where you lived or of which you were considered to be a resident on December 31 of the tax year to be filed. ...

Therefore, such technicians are not currently considered to be medical practitioners for the purposes of the medical expense tax credit. ...