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You have also asked for our opinion on whether Highway 556 (Case #1) and Highway 6 (Case #2) referred to in your memorandum can be considered to be "ordinarily continuously usable" all-weather roads for the 1987 and 1988 taxation years. ... Based on the above, it is our view that Highway 6 may be considered an all-weather road for the 1987 taxation year but should not be considered an all-weather road for the 1988 taxation year as it was not ordinarily continuously usable in the 1988 taxation year. In addition, it appears that as the road will be closed to all traffic from September 7, 1989 to December 8, 1989 it should also not be considered an all-weather road for the 1989 taxation year. ...

In your opinion the portion of the Rescheduling Fee that can reasonably be considered to relate to the Credit Facility is deductible under paragraph 20(1)(e) of the Act. ... In our opinion however the portion of the Rescheduling Fee that can reasonably be considered XXX. ... XXX we considered the comments of Estey, J., in Stock Exchange Building Corporation Ltd. v. ...

Such moneys could, however, be considered "Indian moneys" as defined in section 2 of the Indian Act in that the moneys are held by Her Majesty for the use and benefit of the incompetent Indian. ... If the CRF is located on the reserve the income would be considered to be earned on a reserve and would not be taxable. However, if the CRF is located off the reserve the income would be considered to be earned away from the reserve and would be taxable. ...

In determining whether a loan comes within the exemption provisions of subparagraph 15(2)(a)(ii) of the Act, it is our view that the term "dwelling for his habitation" includes only that portion of the land subjacent to and contiguous to the dwelling which can reasonably be considered to be required for the use and enjoyment of the dwelling. While the Department does not generally dispute the use and enjoyment of land which is less than 1/2 hectare, land in excess of 1/2 hectare will only be considered as part of the dwelling if it is established to be necessary for the use and enjoyment of that dwelling. ... You also asked us to confirm that an arrangement need not be in writing in order to be bona fide and that an arrangement which is evidenced by way of letter between employer and employee or a corporate policy applicable to all such loans would be considered to be a bona fide arrangement. ...

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. ... However, where such is the case, the individuals would be considered to be living separate and apart for the purposes of certain other provisions of the Act, such as the transfer of unused credits to a spouse under section 118.8 of the Act. ... 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. ...

Interest accruing from November 1 to the date of death is considered to be an amount referred to in paragraph 70(1)(a) of the Act and therefore not eligible for inclusion in a separate return under subsection 70(2) of the Act. In the case of regular bonds, interest which has accrued from November 1 to the date of death is considered to be an amount referred to in paragraph 70(1)(a) of the Act. ... As such securities are purchased at a discount, the difference between the purchase price and fair market value is considered to be interest. ...

In addition, we would like to stress the fact that the 4 principles must be considered in relation to each other rather than as 4 separate tests. ... MNR, [[1957] C.T.C. 178] 57 DTC 1126 an engine which was replaced every five, eight or ten years was not considered a recurring expense. ... We have considered this argument before in response to an article called "Tax Decision Changes Reno Economics" and have rejected it. ...

An amount may be considered received by a taxpayer under circumstances other than when he has it physically in hand. ... It is also considered to be constructively received where the amount is credited to an account, on the taxpayer's behalf, to which he has relatively unrestricted access. ... However, since the individual's entitlement to current or prior year benefits is not determined until the application is received and approved no amount can be considered received in those prior years. ...

A at January 31, 1990, is considered "earned income" for the purposes of a Registered Retirement Savings Plan (RRSP) contribution. ... Thus the portion of the allocated income that can be considered to be from the partnership business during the period from February 1, 1989, to July 1, 1989, would be considered "earned income" for the purposes of a RRSP contribution, if Mr. ... We agree that if the residual interest has a negative adjusted cost base at January 31,1990, after the allocations, this will be considered a capital gain. ...

Thus we are providing you instead with our general views as to when cash or near cash property held by a company will be considered to be used in the course of an active business. ... Cash balances which accumulate and are then depleted in accordance with the annual seasonal fluctuations of an ongoing business will generally be considered to be used in the business but a permanent balance in excess of the company's reasonable working capital needs will generally not be considered to be so used. 7. ... In the Department's view, cash and near cash assets held to offset the non- current portion of long term liabilities will not generally be considered to be used in the business. 9. ...