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In addition, even though the information contained in the books could be considered to have been processed, since that information was subject to copyright it could not sold. ... As previously mentioned, even after the decision in McGraw-Hill was issued, these activities are still considered to be the provision of a service rather than the M&P of goods for sale. The second type of situation considered was an arrangement similar to the comprehensive agency contract entered into by Cabana. ...

What would be considered "activities" for purposes of paragraph 2 of Article XXVIIA of the U.K. ... What would be considered to be "offshore" for the purposes of this Article? ... This would not apply to those vessels considered to be operating in international traffic as Article 8 is considered to exempt such income from taxation in Canada. ...

In its decision, the court set forth three factors to be considered in determining whether a participating payment is deductible as interest, specifically the amount payable must-- Be considered compensation for the use of money;- Reference a principal amount; and- Accrue on a day-to-day basis. ... If the participating payment amounts are now considered interest, however, the payments will likely be subject to withholding tax. ... While the Sherway decision has caused the Department to expand our published position, it does not stand for the proposition that all participating payments are considered interest. ...

However, it should be noted that the court cases have generally been in the context of whether a full-time employee can, at the same time, be considered to be in "full-time attendance". ... Although a student holding a full-time job is not precluded from being considered a student in full-time attendance, in our view, the student should be taking a major course load. It is a question of fact whether a particular student devotes sufficient time to his studies in relation to his demands from his employment duties to be considered a student in full-time attendance. ...

Paragraph 127(11.1)(c) of the Act, which applied prior to taxation years beginning after 1995, last read as follows: "the amount of a qualified expenditure... made by a taxpayer shall be deemed to be the amount of the qualified expenditure... less the amount of any government assistance, non-government assistance or contract payment that can reasonably be considered to be in respect of the expenditure..." Subsection 127(18), which applies to taxation years beginning after 1995, reads as follows: "Where... the taxpayer has received government assistance, non-government assistance or a contract payment that can reasonably be considered to be in respect of scientific research and experimental development, the amount... shall be applied to reduce the taxpayer's qualified expenditures... that can reasonably be considered to be in respect of the scientific research and experimental development. ... Whether assistance can reasonably be considered to be in respect of scientific research and experimental development, as set out in subsection 127(18) of the Act, is a question of fact to be determined based on the specifics of the particular situation. ...

Similarly, the conversion of a foreign affiliate’s surplus accounts from a legacy denomination to the euro denomination will not be considered a taxable event. Where, following its redenomination, a legacy-denominated obligation is renominalized, it will not be considered to be disposed of on that basis alone. ... Put another way, the legal effect of these events on such an obligation under the relevant foreign law must be considered in order to determine if the obligation has been disposed of for Canadian tax purposes. ...

The first issue to be considered is whether the truck driver is an employee or not (irrespective of who the employer is). ... It should be noted that the use of a corporation as an intermediary between parties which would otherwise be considered employer and employee will result in the individual being considered an employee of the corporation rather than of the third party. ... In the case of a corporation which provides its services through an individual who owns, directly or indirectly, 10% or more of the issued shares of any class of that corporation or a related corporation, such a corporation may be considered to be carrying on a "personal services business" as defined in paragraph 125(7)(d) of the Act and thus, the shareholder would be considered to be an "incorporated employee". ...

The profits allocated to the portion of the business carried on in Canada will be considered for Canadian purposes to be sourced in Canada. Where the foreign corporation sells its products in Canada through an office, it would be considered to carry on business in Canada. Therefore, such a corporation would be taxable in Canada in respect of amounts which would reasonably be considered attributable to that office. ...

The extension may occur before the original due date or even after the original due date but before the end of the vendor's taxation year for which the reserve is being considered. ... Whether the re-negotiated note would be considered to be accepted as "conditional payment" rather than as "absolute payment" is a question of fact. ... Thus, it would appear, unless there is evidence to the contrary, that a re-negotiated note may be considered to be accepted as conditional payment and not as absolute payment. ...

The amount of the benefit payable for a particular month is based in part on the income of the claimant and that of any other individual who can be considered a cohabiting spouse within the meaning of section 122.6 of the Act. ... Note that for a couple who are legally married, there is no requirement that they live in a conjugal relationship for 12 months in order to be considered cohabiting spouses. ... The Guide states that a person must be the natural or adoptive parent of the child in order to be considered a parent for the purposes of the Act. ...