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The remainder of the lump sum payment is generally considered to be capital. ... The portion of the first year's payment specified for damage to growing crops is considered to be on account of income rather than capital. ... Payments that the owner of land receives for granting permission to make "shot hole tests" on his land are considered to be in respect of possible damage to the land and thus are capital. ...

The remainder of the lump sum payment is generally considered to be capital. ... The portion of the first year's payment specified for damage to growing crops is considered to be on account of income rather than capital. ... Payments that the owner of land receives for granting permission to make "shot hole tests" on his land are considered to be in respect of possible damage to the land and thus are capital. ...

Under certain circumstances the transaction will not be considered to be the sale of the licence itself, but rather will be considered to be payment for allowing Company B to "stand in the vendor's shoes" before the provincial transportation authorities in order to gain a better opportunity of acquiring a trucking licence itself. In such a case, the proceeds to Company A are considered to be from the disposition of EC property. (f) Consideration to a taxpayer for permission to use the taxpayer's name (or a similar name) is considered to be proceeds from the disposition of an EC property. ...

Under certain circumstances the transaction will not be considered to be the sale of the licence itself, but rather will be considered to be payment for allowing Company B to "stand in the vendor's shoes" before the provincial transportation authorities in order to gain a better opportunity of acquiring a trucking licence itself. In such a case, the proceeds to Company A are considered to be from the disposition of EC property. (f) Consideration to a taxpayer for permission to use the taxpayer's name (or a similar name) is considered to be proceeds from the disposition of an EC property. ...

An item entrusted to a courier service for prompt delivery is considered equivalent to first class mail. ... The cultivation of crops in water and hydroponics are also considered farming activities. ... The following comments concern whether or not a source of income can be considered to be part of a farming business: (a) Sharecropping The crop share received by a landlord in a sharecropping arrangement is considered to be rental income and not income from farming. ...

An item entrusted to a courier service for prompt delivery is considered equivalent to first class mail. ... The cultivation of crops in water and hydroponics are also considered farming activities. ... The following comments concern whether or not a source of income can be considered to be part of a farming business: (a) Sharecropping The crop share received by a landlord in a sharecropping arrangement is considered to be rental income and not income from farming. ...

The sale of all fixed assets of a business is not considered a mandatory requirement for the ceasing of a business if it can otherwise be established to have ceased. 5. When determining whether business operations are of the same kind, the principal factor to be considered is the type of business that a taxpayer is in. ... Where a receiver or a receiver and manager is appointed by a Court or by agreement, it is considered that he is carrying on the same business formerly carried on by the owner unless the facts indicate otherwise. ...

The sale of all fixed assets of a business is not considered a mandatory requirement for the ceasing of a business if it can otherwise be established to have ceased. 5. When determining whether business operations are of the same kind, the principal factor to be considered is the type of business that a taxpayer is in. ... Where a receiver or a receiver and manager is appointed by a Court or by agreement, it is considered that he is carrying on the same business formerly carried on by the owner unless the facts indicate otherwise. ...

Gold bullion and gold certificates (or bullion and certificates of the same precious metal) are considered by the Canadian Customs and Revenue Agency (CCRA) Footnote 1 to be identical properties. ... Commodity futures contracts which grant to the holder thereof the same rights are considered to be identical. That is, futures contracts for the same standard amount of the same commodity for delivery in the same month are considered to be identical. ...

Gold bullion and gold certificates (or bullion and certificates of the same precious metal) are considered by the Canadian Customs and Revenue Agency (CCRA) Footnote 1 to be identical properties. ... Commodity futures contracts which grant to the holder thereof the same rights are considered to be identical. That is, futures contracts for the same standard amount of the same commodity for delivery in the same month are considered to be identical. ...