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In the particular case noted previously, all of the jurisprudence to which the Court referred itself was similarly considered by the Department in the course of the development of the interpretive position. ...

Since XXXXXXXXXX licenses are considered to be a depreciable property and do not meet the definition of "former business property", the replacement property rules would not apply in respect thereof, where the licenses are disposed of voluntarily. ...

As indicated in paragraph 6 of the enclosed Interpretation Bulletin IT-212R3, Income of Deceased Persons- Rights and Things, inventory of an artist which is valued at nil by reason of subsection 10(6) of the Act is considered to be a "right or thing" and is subject to the provisions of subsection 70(2) of the Act. ...

However, if an employer supplies employees with safety footwear, or other special clothing, which is designed for protection from the particular hazards of the employment, the employees are not considered to have received a taxable benefit. ...

Any changes to the rules relating to the deductibility of green fees and golf club dues would require an amendment to the Act and a change in tax policy, which have to be considered by the Department of Finance. ...

Those issues were subsequently considered by the House of Commons Standing Committee on Finance in its report released on September 18, 1996. ...

You have asked that the loss experienced in respect of the option be considered a loss experienced by the RRIF so that the withdrawal could be excluded from your income. ...

I am pleased to advise you that the Department has now concluded that these interest amounts are to be treated the same as the aforementioned pre-judgement interest and considered exempt from taxation. ...

This was considered to be an unintentional result and the Department agreed not to apply those provisions where the foreign currency was converted to Canadian currency or used to acquire a qualified investment within a reasonable period of time (usually one month). ...

Those issues were subsequently considered by the House of Commons Standing Committee on Finance in its report released on September 18, 1996. ...