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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. ...

As discussed in our telephone conversation of December 6, 1989 (19(1)/ Humenuk), you would like to know whether, in a situation such as that which you describe, the holding companies would be considered affiliates of the operating company and thus whether the amount received by the individuals would be considered as employment income rather than as a retiring allowance. ... If this were the case the employee could not be considered to have retired from his office or employment. ... We caution that the above noted comments represent our considered opinion on the issues raised and are not binding on the Department. ...

As indicated therein, where there is a sole executor (executrix) and that executor has been and will continue to be resident in Canada until the affairs of the estate are settled, the estate will generally be considered to be resident in Canada. ... Paragraph 6 of IT-286R2 discusses this "paid or entitlement" question in the context of whether or not income of a testamentary trust is considered to be payable in the "executor's year" (i.e, the initial 12 month period commencing with the settlor's death). ... Where an executor requests a clearance certificate based on the return filed for the trust, the return will generally be considered to be the final return and the trust will be considered to have been wound-up during the executor's year, even where the actual distribution occurs shortly thereafter. ...

The Department's position as to the interpretation of the word "temporary" in this context is reflected in paragraph 9 of interpretation bulletin IT-91R3 which describes the general rule that employment for a period beyond two years would not normally be considered temporary. ... The two years is considered to be a reasonable guideline for employment that purports to be a temporary assignment. ... From your description of the employee's use of the automobile it is not clear whether he would meet this 90% test keeping in mind that travel such as between a temporary residence and his work place is considered personal in nature. ...

A dyke is generally considered a structure and the costs of which are included in Class 1(q), 10(g) or 41(b)(i) of Schedule II in the Regulations. ... This paper is going to examine various factors to be considered in making such a determination. ... However, based upon the above-noted jurisprudence, the pre-production dyke construction expenditures would generally be considered on account of capital. ...

Paragraph 3(c) of the Interpretation bulletin indicates that neither of these events will be considered to occur when salary and benefits continue to accrue. ... In a situation such as the one you are reviewing there are two primary questions that must be considered. ... The second question to be considered is: do the continuing payments represent a payment of a retiring allowance or income from employment? ...

Answer to Question 5 The application of subparagraph 212(1)(b)(vii) must be considered as at the time the interest is paid or credited or is deemed by Part 1 to be paid or credited. ... Generally the term “payable” as used in this subparagraph is considered by the Department to mean accrued and owing. ... Will such a provision be considered as not affecting any exemption otherwise available under 212(1)(b)(vii)?” ...

Second, as noted in the Northern Residents Deductions Tax Guide, continuity is not considered to be broken by short term absences from the prescribed area such as vacations and temporary work assignments. ... A married student would normally be considered a continuing resident in the place where his spouse and dependants reside. ... Similarly, there may be a situation where a student who does return to the prescribed area in the summer and during school holidays, 15 considered a permanent resident of the non-prescribed area. 2. ...

Answer to Question 5 The application of subparagraph 212(1)(b)(vii) must be considered as at the time the interest is paid or credited or is deemed by Part 1 to be paid or credited. ... Generally the term "payable" as used in this subparagraph is considered by the Department to mean accrued and owing. ... Will such a provision be considered as not affecting any exemption otherwise available under 212(1)(b)(vii)? ...

If the payments do constitute qualified expenditures, would the reimbursement by the U.S. parent be considered either a "contract payment" or "non-government assistance" as defined in subsection 127(9) of the Act? ... However, should CANCo not be acting as an agent of NRCo, payments made by CANCo would normally be considered an expenditure made by CANCo for the purposes of that subparagraph. ... In addition, the amounts received by those Canadian researchers would not be considered contract payments as they are payable by a non-resident person not subject to Canadian income tax. ...