Search - considered

Although the installation of a water well is of an enduring nature and integral to the dwelling, a rental property is not considered an eligible dwelling. ... Although the installation of a water well is of an enduring nature and is integral to the dwelling, if you own and use the entire property for earning rental income, the property is not considered an eligible dwelling for HRTC purposes. ...

Position: No Reasons: Transportation services offered in an 8-passenger commuter van would not be considered to be "by means of bus, ferry, subway, train or tram" and would therefore not qualify for the credit. ... Transportation services offered in an eight-passenger commuter van would not be considered to be "by means of bus, ferry, subway, train or tram" and would therefore not qualify for the credit. ...

Transportation services offered in a commuter van or car would not be considered to be "by means of bus, ferry, subway, train or tram" and would therefore not qualify for the credit. ... Any changes to the law would have to be considered by the Minister of Finance and approved by Parliament. ...

To be considered ongoing, Finance Canada has expressed approval of programs of a minimum of eight weeks duration with a minimum of one session per week substantially all of which includes a significant amount of physical activity that contributes to cardio-respiratory endurance plus one or more of muscular strength, muscular endurance, flexibility, or balance. ... Any changes to the law regarding what camps will or will not qualify for the credit would have to be considered by the Minister of Finance and approved by Parliament. ...

Secondly, a company will be considered a "qualified Canadian transit organization" provided it is authorized under the laws of Canada or the Province to carry on the business of public commuter transit services through a permanent establishment in Canada. ... However, I can confirm that transportation services offered in a commuter van or car would not be considered to meet this requirement. ...

27 February 2008 Ministerial Correspondence 2008-0264631M4- medical expenses- over the counter drugs Unedited CRA Tags 118.2(2) Principal Issues: Whether the cost of over the counter drugs qualify as a medical expense for purposes of the medical expense tax credit Position: Generally no Reasons: The Income Tax Act sets out three criteria for a drug to be considered an eligible medical expense. ... The Income Tax Act sets out three criteria for a drug to be considered an eligible medical expense. ...

16 March 2007 Ministerial Correspondence 2007-0222151M4- Fitness Tax Credit Unedited CRA Tags 118.03 Principal Issues: Whether bowling will be considered a "prescribed physical activity" for purposes of the Children's Fitness Tax Credit. ... March 16, 2007 XXXXXXXXXX Dear Colleague: I am writing in response to correspondence received from your office on January 11, 2007, and the attached letter from XXXXXXXXXX, asking that bowling be considered a "prescribed physical activity" for purposes of the Children's Fitness Tax Credit. ...

Position: A request to increase the rate for the motor vehicle allowance would have to be considered by Finance, whose officials are aware of the views expressed on this matter by the correspondent. ... Therefore, your request to increase the rate for the motor vehicle allowance would have to be considered by that department. ...

However, the courts have identified certain factors that should be considered in making such determinations. ... As the determination of whether an expenditure is of a capital or a current nature involves considering all the relevant facts of each particular situation, the CCRA, unfortunately, cannot provide a general statement that would apply to all situations and for a wide range of expenses that might be incurred on account of remediation work considered necessary in the "leaky condominium" situation. ...

PRINCIPAL ISSUE Is a payment received in lieu of earnings for the period of notice of termination by virtue of the terms of the taxpayer's employment considered employment income or retiring allowance? ... Consequently, any amount paid to compensate an employee for loss of employment over and above the amount that represents pay in lieu of notice, is generally considered a retiring allowance. ...