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Principal Issues: Whether proposed donations considered a gift? Position: YES Reasons: Conditions respecting definition of gift met. ... We understand that to the best of your knowledge and that of the taxpayers involved: none of the issues involved in the requested rulings is being considered by a District Taxation Office or a Taxation Centre in connection with a tax return already filed, and none of the issues involved in the requested rulings is the subject of any notice of objection or is under appeal. ... Further, in order for an expenditure to be considered as gift, it must be made without conditions, from detached and disinterested generosity, out of affection, respect, or charity or like impulses, and not from the constraining forces of any moral or legal duty. ...

Principal Issues: Whether pension income can be considered to be a research grant. ... Further, in order for an expenditure to be considered a gift, it must be made without conditions, from detached and disinterested generosity, out of affection, respect, or charity or like impulses, and not from the constraining forces of any moral or legal duty. ... " If it is established on the basis of the facts in a particular case that it is a donation of services, it would not be considered a gift in that services are not property and a federal tax credit under subsection 118.1(3) of the Act would not be available to the individual. ...

For the purposes of the identical property rules that are set out in section 47 of the Income Tax Act (the "Act"), will the Canco exchangeable shares be considered to be identical to the USco common shares? ... To the best of your knowledge, and that of the Individual involved, none of the issues contained herein: (i) is in an earlier return of the Individual or a related person; (ii) is being considered by a tax services office or taxation centre in connection with a previously filed tax return of the Individual or a related person; (iii) is under objection by the Individual or a related person; and (iv) is before the courts or, if a judgement has been issued, the time limit for appeal to a higher court has not expired. ... Ruling Requested and Given Provided that the preceding statements constitute a complete and accurate disclosure of all the relevant facts, proposed transactions, and purpose of the proposed transactions, and provided that the proposed transactions are completed in the manner described above, we confirm that the Canco exchangeable shares and the USco common shares will not be considered to be identical properties for the purposes of section 47 of the Act. ...

You have advised that, to the best of your knowledge, none of the issues being considered in this advance income tax ruling request is involved in an income tax return of XXXXXXXXXX, is being considered by a Taxation Services Office or Taxation Centre of Canada Customs and Revenue Agency, is the subject of an objection or appeal or is the subject of a previously issued advance income tax ruling. ... Ruling Provided Provided that the above statements of Fact are accurate and complete and that the Proposed Transaction is undertaken as described, the following ruling is provided: Upon the dissolution of XXXXXXXXXX as contemplated by the Proposed Transaction, a holder of a Debenture will not be considered to have disposed of that Debenture solely by virtue of such dissolution. ...

" Interest from guaranteed investment certificates and other interest bearing certificates, such as treasury bills and bonds, is not generally considered to be earned on a reserve.  Although the financial instrument may have purchased through a bank or trust company located on the reserve, the interest is considered to be earned and paid from the payor's principal place of business (which is often the issuer's head office).  For example in the case of a government bond, regardless of where purchased, the interest will be considered earned in and paid from Ottawa. ...

You have asked whether the mobile phone monitoring activity during the employee's travel between home and work would be regarded as part of the individual's duties of employment with the result that the distance driven while engaged in this monitoring activity would be considered to be employment-related kilometres driven for the purposes of the standby charge calculation. Our Comments The Department's position on what is considered to be personal use of a motor vehicle supplied by an employer is set out in Interpretation Bulletin IT-63R3.  As stated in paragraph 5 of this bulletin, in addition to what would obviously be considered personal use of a motor vehicle supplied by an employer, the Department considers personal use to include travel between an employee's place of work and home. ...

Murphy DateJuly 10, 1991     July 10, 1991 Issue – QuestionCriteria to be considered in the application of section 80 of the Income Tax Act (the "Act) where debt is restructured because of a debtor's financial difficulty. ... The application of section 80 to restructurings that do not meet the above criteria would have to be considered on a case by case basis. ... The possible application of section 80 to a debt restructuring arising because of a debtor's financial-difficulty was considered in a 1984-advance income tax ruling request of …….. ……. 24(1). ...

It is our general position that the following two conditions must be met in order for payments for maintenance service fees, provided in connection with the use of computer software, not to be considered part of the software licence fee which is subject to Part XIII tax: 1.      ... If the payment for services are not considered to be part of the computer software license fee, they could still be subject to a 152 withholding tax under subsection 105(1) of the Income Tax Regulations if the services are rendered in Canada by the non.resident person.  ... If the non-resident payee is considered to be a resident of the U.S. for purposes of the Convention, such payee will be exempt under Article VII of the Convention, from Canadian tax on the business profits earned from the provisions of the services unless the payee carries on business in Canada through a permanent establishment in Canada and the profits are attributable to such permanent establishment. ...

Will the general partners be considered limited partners as defined in paragraph 96(2.4)(b) of the Act by virtue of the limited recourse financing being considered a benefit to the partners under paragraph 96(2.2)(d) of the Act?  ... Consequently, a general partner of such a partnership will not be considered to be a limited partner by virtue of paragraph 96(2.4)(b) of the Act.  ...

Generally, as indicated in paragraph 30 of IT-270R, the territorial source of income from an office or employment is considered to be the place where the related duties are normally performed.  ... Rather, paragraph 3 of Article XXIV sets forth certain rules to be utilized in determining in which Contracting State income will be considered to arise for purposes of that Article. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the Convention, the person may apply to the competent authority pursuant to Article XXVI of the Convention which provides a mechanism whereby such actions can be considered by the Contracting States with a view to avoiding by agreement of the Contracting States taxation which is not in accordance with the Convention. ...