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" In view of the above, it is our opinion that item 2 could be considered "inventory" for purposes of paragraph 28(1)(c) and item 1 would not be so considered. With respect to your concluding query regarding a bona fide nursery business being considered a farming business, we draw your attention to the comment in IT-433 paragraph 7 under the heading of "Meaning of Farming Business". ... In certain factual circumstances it is considered that farming includes...the operation of nurseries and greenhouses... ...

7 April 1991 Income Tax Severed Letter- Tax implications of travel between an employee's home and regular work location Unedited CRA Tags none Dear XXX I am writing in response to your letter of March 11, 1991, regarding concerns XXX Travel between an employee's home and regular work location is considered personal commuting, the costs of which are not considered a deductible travelling expense. The employer's place of business is considered to be the place where the employee usually works for his employer. ...

It is our general view that where an employer agrees to pay an employee an amount on or after his retirement and the amount cannot reasonably be considered to be salary for services rendered that the employee agreed to defer receipt of, the amount will not be considered to be a payment out of a salary deferral arrangement. Whether such an amount would be considered to be a retiring allowance as defined in the Act can only be determined by reference to the facts of the particular case. ...

Research File Subject or Corporate Case FileReturn to Rulings, Room 303, Metcalfe Building                                   April 18, 1991Dear 19(1) I am writing in response to your letter of March 11, 1991 regarding concerns   24(1) Travel between an employee's home and regular work location is considered personal commuting, the costs of which are not considered a deductible travelling expenses.  The employer's place of business is considered to be the place where the employee usually works for his employer 24(1) The Income Tax Act does not contain a provision to provide the tax assistance that your constituents desire.  ...

It is our general view that where an employer agrees to pay an employee an amount on or after his retirement and the amount cannot reasonably be considered to be salary for services rendered that the employee agreed to defer receipt of, the amount will not be considered to be a payment out of a salary deferral arrangement. Whether such an amount would be considered to be a retiring allowance as defined in the Act can only be determined by reference to the facts of the particular case. ...

Research File Subject or Corporate Case File Return to Rulings, Room 303, Metcalfe Building April 18, 1991 19(1) Dear 19(1) I am writing in response to your letter of March 11, 1991 regarding concerns 24(1) Travel between an employee's home and regular work location is considered personal commuting, the costs of which are not considered a deductible travelling expenses. The employer's place of business is considered to be the place where the employee usually works for his employer 24(1) The Income Tax Act does not contain a provision to provide the tax assistance that your constituents desire. ...

If the payments for services are not considered to be part of the computer software license fee, they could still be subject to a 155 withholding tax under subsection 105(1) of the Regulations if the services are rendered in Canada by the non-resident person. ... Our Comments If the terms of the contract and the actual facts indicate that the payment for such service is not considered to be part of the computer software license fee, withholding under Regulation 105(1) would not be required since that service is not considered to constitute the rendering of services in Canada. ... We have attached a copy of Information Circular 75-6R which outlines the conditions under which such a waiver would be considered (see paragraphs 10 to 16). ...

Our Comments If the terms of the contract and the actual facts indicate that the payment for such service is not considered to be part of the computer software license fee, withholding under Regulation 105(l) would not be required since that service is not considered to constitute the rendering of services in Canada. ... Corporation and you should withhold Part XIII tax on any portion of a payment that is considered to be part of the computer license fee with the U.S. ... We have attached a copy of Information Circular 75-6R which outlines the conditions under which such a waiver would be considered (see paragraphs 10 to 16). ...

As is noted in the T1 Guide, that continuity is not considered to be broken by short term absences from the prescribed area such as vacations and temporary work assignments. ... His apartment in the prescribed area would not, in our view, be considered a place where he customarily lives. ... As discussed in c) above such an individual would be considered resident in the prescribed area until such time as his absence can no longer be considered temporary. ...

If, on the other hand, the "personal property" is the interest in the trust, the situs of the trust must be considered. We had earlier expressed the view to your Department that the situs of the trust must be considered in light of other factors connecting it to a location on or off a reserve. ... This provision also applies to property that is considered as given ancillary to the original treaty agreement. ...