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While the individual may, depending on circumstances, be considered to be employed at the new location, other facts must be considered.  ...

Subparagraph (ii) requires that "no person except the spouse may, before the spouse's death, receive or otherwise obtain the use of any of the income or capital of the trust". 24(1) Consequently, the trust that had been set up did not meet the criterion described in subparagraph (ii) and therefore cannot be considered a spouse trust. ... Upon further review, however, it appears that our assumption may not be valid. 24(1) Consequently, we conclude 24(1) The foregoing is an expression of opinion only and as such is not considered binding on the Department. ...

BeriniAppeals BranchBusiness and GeneralAppeals & Referrals Division       Division 19(1)- Maintenance Payments We are writing in reply to your memorandum of December 9, 1991, wherein you requested our opinion as to whether or not payments made by the above-noted taxpayer to his adult daughter could be considered to be maintenance payments for purposes of paragraphs 60(b), 60(c) and subsection 60.1(1). ... Once a child of the marriage reaches the age of majority that child is no longer considered to be in the custody of the parent.  ...

It will be a question of fact whether 19(1) will be considered a resident of Canada for the period of time she is in Canada after 24(1) when applying paragraph 250(1)(e) of the Act in subsequent years.  ... Accordingly, we are of the view that 19(1) and other staff in identical circumstances would not be considered deemed residents of Canada for purposes of paragraph 250(1)(e) where they were not residents of Canada in any previous year.  ...

Subsection 2900(4) of the Regulations, as proposed in Bill C-136, reads in part as follows: "For the purposes of the definition "qualified expenditure" in subsection 127(9) of the Act, a prescribed proxy amount of a taxpayer for a taxation year in respect of a business in respect of which the taxpayer elects under clause 37(7)(c)(ii)(B) of the Act is the amount (...) which is 65% of the total of all amounts each of which is that portion of the amount incurred in the year by the taxpayer in respect of salary or wages of an employee who is directly engaged in scientific research and experimental development carried on in Canada that can reasonably be considered to relate to such work having regard to the time spent by the employee thereon. (...) ... For example, subclause 37(7)(c)(ii)(B)(IV) states that "that portion of an expenditure made in respect of an expense incurred in the year for salary or wages and related benefits of an employee who is directly engaged in scientific research and experimental development" can be considered an SR&ED expenditure. ... Consequently, the benefits taxable under section 6 or 7 of the Act cannot be considered to be related benefits, since they are part of the salary or wages of an employee. ...

You have drawn the following conclusions relative to certain provisions of the Act as they would apply to the above described situation: (1)     Shares that have a fractional vote attached to them should be considered, for the purposes of the definition of "specified class" set out under subsection 256(1.1) of the Act, and for the purposes of paragraph 256(1.2)(c) of the Act as non-voting shares, especially where in the aggregate, the holder of the shares does not own enough  fractional votes to register a "whole" vote. (2) (a)     If the shares containing fractional votes are not considered to be shares of a specified class, with the result that an SBEC could become associated with each of  two investee corporations, and those corporations would therefore be deemed to be associated with each other pursuant to subsection 256(2) of the Act, then on the assumption that the SBEC is a CCPC, it may elect, in prescribed form, not to be associated with either investee in respect of a particular taxation year of the SBEC in which it would otherwise be deemed to be  associated.  ... Since the definition of an equity share is central to the interpretation you have requested on subsection 256(1.1) of the Act we spoke with 19(1) as to whether a preference share having a fractional vote would be considered to be an "equity share"  within the meaning of paragraph 1(g) of the SBEC Act. ... Since it would seem to be rather pointless in giving a share a fractional vote if it could not be exercised under certain conditions or circumstances (e.g. the acquisition of  ten shares each having 1/10 of a vote would give the right to one whole vote), we are unable to agree with you that such a share should be considered to be a non-voting share for the purposes of paragraph 256(1.1)(b) of the Act.       ...

Licardo   933241 XXXXXXXXXX This is in reply to your memorandum dated January 5, 1994, in which you asked for our comments concerning whether the Japanese "Inhabitant's Tax" would be considered an "income or profits tax" for purposes of paragraph 126(7)(c) of the Income Tax Act ("Act"). ... If the taxpayer can determine from the Japanese tax authorities that such is the case she may wish to contact the Japanese competent authority and request that they contact the Canadian competent authority with the view of reaching a mutual agreement as to which country she will be considered resident of for the purpose of the Convention. If the tie is settled in favour of Japan, the taxpayer will still be considered a resident of Canada for Canadian tax purposes, however, Canada would likely have to provide a deduction under paragraph 110(1)(f) of the Act for most non-Canadian source income. ...

There is no need for the member to return to employment for one or more days prior to retirement in order for the period to be considered an "absence" from that employment. (Please note that it is possible that, if remuneration is received, it could also be considered a period of paid employment and qualify as eligible service under subparagraph 8503(3)(a)(i) of the Regulations.) ... A temporary absence may terminate in retirement, disability, death or under other circumstances and still be considered a temporary absence from the employment. ...

If a TTF cannot qualify as a non-profit organization, the trust would likely be a taxable trust and, therefore, required to file a T3 Return within 90 days of the end of the trust's taxation year Contributions or grants to a TTF from Employment and Immigration Canada would either be considered to form part of the capital of the trust and hence not subject to taxation or would be considered income to the trust (taxed under paragraph 12(1)(x) of the Act subject to taxation or would be considered income to the trust (taxed under paragraph 12(1)(x) of the Act as an inducement from a government).  ...

You have requested our views on whether: (a)     assuming that the business of Div 1 continues to be carried on by the partnership for profit or with a reasonable expectation of profit throughout the relevant year and that the business so carried on will be the same business as that previously carried on by Company A, Company A will be considered to be carrying on the loss business for purposes of subparagraph 111(5)(a)(i) of the Act even though the business is carried on through a partnership and that partnership carries on business through three divisions; and (b)     assuming that Div 1, Div 2 and Div 3 are in fact "similar businesses", Company A will satisfy the requirement of subparagraph 111(5)(a)(ii) of the Act, allowing Company A to deduct its pre-acquisition losses against Company A's share of the income from the partnership which includes income from similar businesses (being Div 2 and Div 3). Our comments It is our view that a corporate partner will normally be considered to be carrying on the businesses of the partnership of which it is a member. ... The income of a corporate partner from a business or businesses of the partnership would normally be considered to be income of that partner from a "similar business" for purposes of subparagraph 111(5)(a)(ii) of the Act if the criteria set out in subparagraph 111(5)(a)(ii) of the Act are satisfied by such business or businesses. ...