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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. ...

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. ...

Please note, however, that, in order for the benefit derived by an officer or employee from the use of employer-owned recreational facilities to be considered a non-taxable benefit, employees generally must be provided access to those facilities. Where access is limited to certain officers or employees the benefit would be considered taxable in their hands. ...

When such an agreement does not exist, the payment could, subject to our comments below, properly be considered a retiring allowance. ... All factors must be considered together to arrive at a conclusion. 21(1)(b) Yours truly, for DirectorFinancial Industries DivisionRulings Directorate ...

It is a question of fact as to whether an individual is considered an employee or self-employed for the purpose of the Income Tax Act (the "Act").  However, the Department will normally consider an individual to be an employee if the income is considered employment income for the purposes of the Unemployment Insurance (1971) Act and the Canada Pension Plan. ... In this regard it should be noted that travel between the employer's place of business and the employee's home is personal and not deductible and that an employee is not considered to be required to maintain an office in the home if the employer provides office space elsewhere. ...

You also requested our opinion on whether architects who perform contract administration and whether architects who design can be considered to be performing activities consistent with section 122.3(1)(b)(i)(B) of the Income Tax Act. ... Your request for our opinion on whether architects who perform certain activities can be considered to be performing activities consistent with section 122.3(1)(b)(i)(B) of the Income Tax Act indicates that you may have some misconceptions concerning the application of the section.  ... We also wish to bring to your attention that the opinions expressed herein are not advance income tax rulings and, in accordance with paragraph 24 of Information Circular 70-6R, are not considered binding on the Department. ...

Where, for instance, there is an appointment of an irrevocable beneficiary in either of a policy insurance or an annuity policy under which the beneficiary obtains the unassailable right to ownership of the capital element of the policy such property would normally be considered to vest indefeasibly. ... However, where the Department is satisfied that a property is held in trust solely to carry out the terms of a will under which the ultimate and absolute ownership of that property is bequeathed to a particular individual and the trust arrangement is such that the individual's ownership rights whatsoever to an immediate or future benefit from that property or that rust, the property will be considered to vest indefeasibly in that individual. ... Although the beneficiary is considered by you to be an irrevocable beneficiary it would appear that, (1) changes can be made to the contract to allow partial withdrawals, and(2) the right is given to surrender the contract providing consent is given by the irrevocable beneficiary.  ...

The minimum return of capital has been considered as interest income to a partner even though there is no offsetting deduction available to a partnership. However, in our opinion, subject to the possible application of section 103 of the Act and reasonableness test on the rate of interest, a minimum return on capital can be considered as a distribution of income to the extent that it does not exceed the income of the partnership for the particular fiscal year. If both partners contributed capital to the partnership, a minimum return on capital available to one partner while not the other might be considered offensive and section 103 of the Act might apply. ...

Accordingly, pensions under the Old Age Security Act, benefits under the Canada or Quebec Pension Plans, alimony and any other amounts which are exempt from tax by virtue of the Canada-U.S.Income Tax Convention (the "Convention") will be considered to fall within the expression "...liable to pay tax under Part XIII of the Act... ... It is our view that any amounts which are exempt from tax in Canada, by virtue of a tax agreement or convention would not be considered as being "...included in the individual's taxable income... ... Therefore, in A above, any amounts which are exempt by virtue of a tax agreement or convention will not be considered as having been included in the individual's taxable income for purposes of the fifty percent test in paragraph 217(c) of the Act. ...

It is a question of fact as to whether an Indian band may be considered to be a public body performing a function of government in Canada and thereby qualify for exemption from Part I tax pursuant to paragraph 149(1)(c) of the Income Tax Act. ... Boards that do not meet these requirements can be considered on a case-by-case basis. ... Her Majesty the Queen (96 DTC 1520), the Tax Court of Canada considered the taxability of income earned by an Indian living on reserve, from investments purchased from an on reserve branch of a bank. ...