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These situations can and will only be considered on a case by case basis. ...

As indicated in paragraph 23 of Interpretation Bulletin IT-519 entitled "Medical Expense and Disability Tax Credits" (copy attached), the Department accepts the view that dependants suffering from behavioral problems and in attendance at schools specializing in this type of problem are considered to qualify under the above provision and the expenses incurred may qualify as medical expenses.  ...

6 August 1991 Ministerial Letter 911548 F- Child Care Expenses Unedited CRA Tags 63(3)(a) SUBJECT:  Child Care Expenses We have recently considered whether or not expenses paid for a child's attendance at a day camp are subject to the limitations ($60 per week or $120 per week as the case may be) in subparagraph 63(3)(a)(iii) of the Income Tax Act. ...

Therefore, the property could not be considered to be her principal residence for those years. ...

A proper request entails the provision of all related documents for our review as well as an identification of all of the specific provisions of the Act in respect of which the request is to be considered. ...

To the extent that the Company's contributions can reasonably be considered to have been used to purchase shares from treasury, it is the Department's position that the provisions of section 7 of the Income Tax Act (the "Act") will be applicable to the Plan. ...

You have expressed a concern that should a sale of the property ever be contemplated the corporation would no longer be considered a "single purpose corporation". ...

Our opinion As discussed by phone on September 27 (Morrissey, Harding), it is our opinion that the payment being considered is arguably a "retiring allowance" as defined in subsection 248(1) of the Income Tax Act (the "Act"). ...

Income Tax Convention (the "convention" but amount subsequently paid out of the IRA are considered to be pension benefits pursuant to subparagraph 56(1)(a)(i). ...

It should be noted that for purposes of the Act, life insurance corporations are considered to be public corporations. ...