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However, an argument could be made that section 67 could be applied to reduce the amount of the deduction if it is considered that the per-kilometre allowance did not reasonably reflect the employee's costs of operating the employer-owned automobile for business purposes and was, therefore, unreasonable in the circumstances. ... If the amounts are being paid at the prescribed rate without regard to the employee's out of pocket costs of operating the vehicle, it is our opinion that an argument can be made to include the per-kilometre allowance in the income of the employee because it would not be considered a "reasonable allowance(s) for the use of a motor vehicle received by an employee...from the employer for travelling in the performance of the duties of the office or employment," as required by subparagraph 6(1)(b)(vii.1). 2.      ... Where an individual is established as being an independent contractor, it is our opinion that the automobile allowance should be considered as part and parcel of the individual's gross contract revenue that would be included in income under section 9 of the Act.  ...

It is our view that a resident of Canada and a non-resident of Canada are not considered to be "in the same circumstances" and therefore the non-discrimination clause does not prohibit Canada from discriminating between residents and non-residents of Canada. It is our understanding that many members of the OECD are in agreement with the view that residents and non-residents are not considered to be in the same circumstances. ... In our view, where the former corporation is a dual resident of Canada and the United Kingdom, it cannot be considered to be in the same circumstances as BICC since the latter corporation is resident only in the United Kingdom.  ...

Notwithstanding that neither the insurer or the committee of employees was an employer in the sense of controlling the manner in which the work was done, the amount that is to be paid to the employees will be in respect of the unpaid wages and will thus be considered remuneration as defined in the Regulations. Accordingly, the person who makes the payment to the employees will be considered to be the employer for the purpose of the Regulations. ...

We considered whether the taxpayer would be entitled to an additional $XXXXXXXXXX deduction under the minimum tax assumptions on the basis that the $XXXXXXXXXX withdrawn from the RRSP might reasonably be regarded as a partial withdrawal of the undeducted premiums described in subsection 146(8.2) of the Act. ... We also considered the application of subsection 4(4) of the Act. However, since the income inclusion of $XXXXXXXXXX retiring allowance and $XXXXXXXXXX withdrawal of funds from an RRSP are not from the same source, it is our view that subsection 4(4) of the Act is not applicable in this situation. ...

Thus, in order for a dietitian or nutritionist to be considered a "medical practitioner" for the purposes of the Income Tax Act, he or she must be authorized to practice as such pursuant to the laws of the jurisdiction in which the service is rendered. ... Therefore, it is our view that, at this time, a Nutritionist in Ontario may not be considered a "medical practitioner" for the purposes of section 118.2 of the Income Tax Act. ...

However, the duties performed on reserve would have to be more than 10% of all of the employment duties in order for the duties performed on the reserve to be considered exempt. ... It would be our view that it can reasonably be considered that one of the main purposes for the existence of the employment relationship is to establish a connecting factor between the income in question and a reserve. ...

Under Civil law the date of payment is the date in which the cheque is honored by the bank. (2) We consider that the writing of a cheque by a corporation which has overdraft privileges represents tacit approval and acknowledgement by the bank (3) The advance billing would not be considered a loan or advance pursuant to paragraph 181.2(3)(c) but may depending upon the specific facts fall within one of the other paragraphs of subsection 181.2(3). ... Accordingly an advance billing, that remains unpaid at year end, with respect to services to be rendered in a subsequent year would not be considered as an advance for purposes of paragraph 181.2(3)(c). ...

As such income will generally be generated off the reserve, it would be considered to be earned in the normal economic mainstream and, accordingly, not considered personal property situated on a reserve. ...

Qualifying Ocean Cruises Since the comments in paragraph 2 of IT-131R2 state that a convention held during an ocean cruise is considered as being held outside Canada, you have requested our comments on the impact of Article XXV(9) of the Canada- U.S. ... Paragraph 2 of IT 131R2 states that a convention held during an ocean cruise is considered as being held outside Canada.  ...

In the above summarized example you are concerned that the control of Company A will be considered to have been acquired by a person or group of persons for the purposes of subsection 249(4) of the Act. ... In addition, it is our view, as outlined in paragraph 24 of IT-64R2, that a taxpayer who controls a particular corporation will be considered to control any corporation that is controlled by the first corporation. ...