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However, the courts have identified certain factors that should be considered in making such determinations. ... Whether an expenditure is on account of capital, where capital cost allowance may be deducted over the useful life of the property, or income, which is deductible as a current expense, is a determination that can only be made after all the relevant facts of each particular case have been considered. ... Such work would result in a material improvement to the property beyond its original condition and would be considered a capital expenditure. ...

In addition, an unincorporated business/enterprise directly operated by an Indian band is not an eligible employer as the band itself would be considered the employer. Reasons: All Indian bands (First Nations) created under the Indian Act meet the criteria to be considered municipal or public bodies performing a function of government in Canada under paragraph 149(1)(c). ... In addition, an unincorporated business or enterprise directly operated by an Indian band is not an eligible employer because the band itself would be considered the employer. ...

In general, a housing unit is considered to be eligible to be an individual's principal residence if it is owned by the individual and ordinarily inhabited by the individual, his or her spouse or common-law partner, or his or her children. ... As a general rule, items considered as a component part of a building are eligible for the HRTC. ... However, if an air conditioning unit is a portable or a window unit, it will not be considered integral to the dwelling and will not be eligible for the HRTC. ...

Reasons: Land in excess of one-half hectare may be considered necessary if the taxpayer was required by municipal law to purchase a minimum lot size or if the law imposed a severance or subdivision restriction for residential lots. ... Any portion in excess of the one-half hectare may be considered part of the principal residence if the taxpayer establishes that that portion was necessary for the use and enjoyment of the housing unit as a residence. Land in excess of one-half hectare may be considered necessary if the taxpayer was required by municipal law to purchase a minimum lot size or if the law imposed a severance or subdivision restriction for residential lots. ...

Under the Act, a grant or other assistance received by an artist may be considered as income from: a business, employment, a scholarship or grant, or other amounts. ... No particular criteria, such as receipt of a grant, is more important than another, and all relevant criteria are considered together, along with all the other information the artist provides. An artist who receives a grant for the production of a literary, dramatic, musical or artistic work that is not considered business income can also claim expenses if they are incurred as a result of the artist’s work. ...

Principal Issues: Whether 3,000 acres of new farmland can be considered replacement property for 200 acres of farmland. ... In providing general comments on this situation, we gave the opinion that this was likely a business expansion and only a small part of the new farm could be considered a replacement for the old farm. ... Since tax policy issues and amendments to the legislation are the responsibility of the Department of Finance, they would have to be considered by that Department. ...

However, the courts have identified certain factors that should be considered in making such determinations. ... Whether an expense is on account of capital (in respect of which capital cost allowance, similar to depreciation, may be deducted over the useful life of the property) or income (deductible as a current expense) is a determination that can only be made after all the relevant facts of each particular case have been considered. Consequently, the CCRA is unable to provide a general statement that would apply to all cases, with respect to the wide range of expenses that may be incurred on account of remediation work considered necessary in the "leaky condominium" situation to which XXXXXXXXXX refers. ...

Generally speaking, a personal services business exists where the individual would be considered to be an employee of the payer if it were not for the existence of the corporation. ... Whether an individual would be considered an employee of the payer or self-employed is a question of fact that the CRA can determine only by examining all of the circumstances of the working relationship between the parties. There are a number of factors that the CRA considers when determining whether a contract truck driver would be considered to be in an employment-type relationship. ...

On the other hand, GSTC Programs Section has indicated to you that the two individuals can be considered to be living separate and apart for the purposes of the definition of "qualified relation" with the result that they would be entitled to file separate claims for the GST credit.  ... " Consistent with comments in paragraph 2 of Interpretation Bulletin IT-221R2 entitled "Determination of an Individual's Residence Status", it is our view that two individuals can be considered to reside together where they, in the settled routine of their lives, regularly, normally or customarily live at the same place.  ... Even where a marriage breakdown has not occurred, a spouse would not be considered a supporting person if, for example, one of the individuals, terminally ill, resided at a special type of institution on a permanent basis. ...

Whether an employee can be considered to regularly report for work at any location is a question of fact with consideration given to all relevant facts such as duration of time the site is reported to in relation to other work sites, the wording of the employment agreement if there is one and so forth. Those tree planters that report to several job sites in the course of the year, that cannot be considered to regularly or ordinarily report to any one place of business of the employer, can clearly meet the "in different places" clause of subparagraph 8(1)(h)(i) of the Act. ... Those tree planters that are considered to ordinarily carry on their duties of employment in different places may not be considered to ordinarily report for work at any particular employer establishment or municipality and hence may be precluded from a meals deduction by virtue of subsection 8(4) of the Act. ...