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The individual must be under instruction and direct supervision for the fees to be considered as tuition. ... It is our view, therefore, that the cost of both dual and solo flying time while under instruction should be considered as an eligible tuition cost. In contrast, the cost of flying time while not under instruction is not to be so considered even though the fees were paid to a qualifying educational institution. ...

The latter types of expenses are considered to relate to the enforcement of a pre-existing right provided by law,... ... The Family Law Reform Act of P.E.I., as you understand it, would be considered to be "similar legislation" as discussed in paragraph 17 of IT-99R4. ... It is our opinion that legal costs incurred with respect to a support action commenced under the Divorce Act, rather than the Family Law Reform Act of P.E.I., would be considered to be costs incurred to establish the right to payments and not the enforcement of a preexisting right under relevant family law. ...

For instance, if the transfer of the asset were undertaken to avoid a specific rule, such as a rule designed to preclude the deduction of losses after the acquisition of control of a corporation by an arm's length person, such a transfer would be considered a misuse of the provisions of the Act and be, subject to subsection 245(2). ... In our opinion, while arranging the timing of the asset sale to realize the gain in 1989 might constitute an "avoidance transaction", it would ordinarily not, in and by itself, be considered to result in a misuse of any provision of the Act or an abuse having regard to the provisions of the Act read as a whole. However, as indicated above, each transaction must be Considered in light of all the facts and circumstances relating to the particular transaction in order to determine whether subsection 245(2) is applicable. ...

Since Article 11 (Royalties) in particular and other articles of the Convention do not carve out rental payments on moveable property, such payments will be taxable pursuant to Article 8 of the Convention and will be exempt from tax in Canada unless the Norwegian resident carries on business in Canada through a permanent establishment Rental Payments Taxed in the Hands of the Partnership Where the rental payments are received by a Norwegian limited partnership which has no Canadian resident partners, such payments will be treated in the manner outlined above provided the limited partnership is considered a resident of Norway for purposes of the Convention. ... Where a limited partnership is considered to carry on business, each of the individual partners will be considered to carry on that business and where that partnership carries on business in Canada through a permanent establishment each of the partners will be considered to carry on that business in Canada through a permanent establishment. ...

Consequently a deemed disposition can not be considered a "sale" of securities for purposes of Regulation 230(2). ... As regards "cancels" a deemed disposition of a security would not be considered a cancellation of the security for purposes of Regulation 230(3). ... Consequently, on a deemed acquisition by a trust or corporation of its securities, the trust or corporation would for purposes of Regulation 230(3) be considered to have acquired securities it issued. ...

Such a request entails the provision of all related documents for our review as well as an Identification of all of the specific provisions of the Income Tax Act (the "Act") in respect of which the request is to be considered. A ruling request must also contain a statement as to whether any of the Issues involved are to the best of a taxpayer's knowledge being considered by a District Office and/or Taxation Centre in connection with a tax return already filed, or if any of the issues are under objection. ... If the amount is in satisfaction of an obligation by the employer to the employee arising as a result of his employment, the amount is usually considered employment income unless it. can be considered a retiring allowance. ...

2 June 1989 Income Tax Severed Letter 5-7633- Source of income for purposes of subsection 126(1) of the Income Tax Act Unedited CRA Tags 126(1) Dear Sirs: This is in reply to your letter of March 3, 1989 wherein you requested our opinion as to whether the consideration to be received by your client with respect to a non-competition agreement would be considered foreign source income for purposes of subsection 126(1) of the Act in the following situation: 1. ... You requested our opinion as to whether the consideration received with respect to the non-competition agreement would also be considered U.S. source income for purposes of that subsection. ... Since the shares of the U.S. subsidiary will not be sold through a securities or stock exchange, other factors, such as the place where negotiations and execution of the agreement took place, location of the shares, place of payment and any relevant provisions in the governing corporation statutes, would have to be considered in order to establish the place where the sale occurs. ...

A business would not be considered to have commenced if there was no reasonable expectation of profit. ... Therefore such expenditures are considered to be of a capital nature. ... It is therefore our opinion that the better view is that expenditures relating to the coaching of athletes be considered a current expense and not a capital expenditure. ...

You would like to know if these charges can be paid to the RRSP without any tax consequences or whether the payment of these charges would be considered a gift to the RRSP. ... If such amounts are paid by someone other than the annuitant of the RRSP or the spouse of the annuitant, the payments will be considered to be gifts to the RRSP. ... In this case, amounts were paid into the RRSP without being considered premiums or gifts. ...

If the Swiss company is, by virtue of negotiation with the Swiss tax authorities or otherwise, not taxed in Switzerland on its world-wide income, it should be considered to be a resident of Switzerland for purposes of the Convention. ... However, if Swissco is, by virtue of negotiation with the Swiss tax authorities, not liable to taxation in Switzerland on its world-wide income, it would appear that Swissco should not be considered a resident of Switzerland for the purpose of the Convention. Even if such a corporation were considered resident in Switzerland for purposes of the Convention, the Department may consider applying the general anti-avoidance provisions to deny the benefits of the Convention to the corporation if evidence shows that there is an improper use of the Convention. ...