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XXXXXXXXXX Dear XXXXXXXXXX The Honourable Otto Jelinek, Minister of National Revenue, has asked me to respond to your letter of January 31, 1993, in which you ask whether occupational therapists are considered to be medical practitioners for the purposes of the medical expense and disability tax credits. An amount is considered to be a medical expense used in determining the tax credit when it is paid to a medical practitioner for medical services. ... Consequently, an occupational therapist will be considered to be a medical practitioner in those jurisdictions which regulate the profession under the relevant health or medical statute of that province. ...

25 February 1991 Ministerial Letter 902928 F- Self-employed Re'al Estate Agents Unedited CRA Tags 125(1), 125(7) Canadian-controlled private corporation Dear Sirs: Re:  Self-Employed Real Estate Agents This is in reply to your letter of October 15, 1990 and subsequent facsimile transmissions of January 15, 1991 wherein you ask whether a self-employed real estate agent may incorporate, utilize the small business deduction and not be considered an incorporated employee as envisaged in paragraph 125(7)(d) of the Act. ... Where the corporation is providing the services of an independent contractor, it is not considered to be providing the services of an "incorporated employee".  As a result, income earned by the corporation is not considered income earned by a personal services business as envisaged in paragraph 125(7)(d) of the Act. ...

Since the situation described in your letter appears to involve actual taxpayers and proposed transactions, that could best be considered by way of an advance income tax ruling request, we are unable to comment on the specifics of the series of transactions described therein. ... Further, in order for an expenditure or transfer of property 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. The Department's position is that a donation made by a vendor must be separate from and unrelated to the sale in order to be considered as a gift (See paragraph 14 of Interpretation Bulletin IT-110R2 which discusses a similar transaction involving a donation by a purchaser). ...

Reasons: Considered incidental, connection insufficient. December 8, 1998 Client Services Directorate HEADQUARTERS Ministerial Correspondence Division D. ... These Guidelines provide a method to determine when employment income is sufficiently connected to a reserve to be considered to be located there and, thus, exempt from tax. ... Where the time spent on reserve is minimal it is considered incidental and does not qualify for exemption. ...

All representations received from interested parties will be considered before finalizing the Guidelines. ... Central management and control of an organization is normally considered to be exercised by the group that performs the function of a Board of Directors of the organization. ... Once all the representations received have been considered, the Guidelines will be finalized and, at that time, I will send you a copy of the finalized Guidelines. ...

You have requested our comments related to the following questions: 1)     Will the shares of Holdco be considered to be shares of a small business corporation as defined in subsection 248(1) of the Act and as such be considered to be QSBCS's in the above situation? ... The partnership interest and the loan to the partnership will both be considered to be "assets that were used in an active business carried on primarily in Canada by the particular corporation". As such, provided the other requirements in the definition of QSBCS in subsection 110.6(1) are met, the shares of Holdco will be considered to be QSBCS's. 2)     Our policy as stated in the answer to question 51 of the 1986 Conference Report Round Table remains in effect. ...

A specified investment business is, in essence, a business the principal purpose of which is to derive its income from property and it would, were it not for one of the exceptions set out in paragraph 125(7)(e), probably be considered to be a "specified investment business".  However, such a business is considered to be an active business rather than a specified investment business where the corporation employs in the business throughout the taxation year more than five full-time employees. ... It is our view, however, that where for instance cash that is temporarily surplus to the needs of a business is invested in short-term income producing investments, those investments may be considered to be used in the business.  ...

Where the situs of the payer (generally the principal place of business) is on the reserve, the receipt of that income by a status Indian, wherever he or she may be, is considered exempt income. ... We note, however, that a number of changes to this bulletin are being considered.  ... The situs of the payer in this case would be the Head Office of the 24(1) which presumably is not on a reserve anywhere. f)     Interest earned on Canadian government Treasury Bills is considered taxable in the hands of status Indians as the situs of the payer, the Government of Canada, is off the reserve. g)     Interest earned and withdrawn from an RRSP is taxable in the hands of a status Indian as RRSP's are trusted and from information received, we understand that the trustees are generally situated in a Head Office location which is not on a reserve.  ...

I have considered XXXXXXXXXX comments on the standby charge which is included in an employee's income when an employer provides the employee with an automobile. ... Specifically, if a crew cab is used all or substantially all the time (more than 90 per cent) for the transportation of goods, equipment or passengers in the first year of ownership, it will not be considered an automobile for income tax purposes. Because this exclusion requires a determination of the extent of use of the vehicle, the facts of each case must be considered separately. ...

It is the constituent's understanding that if the former husband defaults on his obligation to pay child support and the former wife incurs legal costs in order to enforce their payment, such costs would be considered deductible in computing her net income. If, on the other hand, the former husband incurs legal costs in order to enforce visitation rights granted under the court order, his costs would not be considered deductible by him in computing his net income for the year. ... The expense would not be considered laid out to earn income and would, therefore, not be deductible. ...