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More specifically whether massage therapists are considered medical practitioners for purposes of the medical expense tax credit. ... MINISTER/DM'S OFFICE 95-06198M ADM'S OFFICE RETURN TO 15TH FLOOR, ALBION TOWERS October 30, 1995 XXXXXXXXXX Dear XXXXXXXXXX: The Honourable David Anderson, Minister of National Revenue, has asked me to reply to your letter of August 28, 1995, in which you request information regarding whether massage therapists are considered to be medical practitioners for the purposes of the medical expense tax credit. ... Jack Szeszycki of our Income Tax Rulings and Interpretations Directorate spoke with you on September 26, 1995, and explained that a massage therapist is considered to be a medical practitioner for tax purposes if that individual is authorized to practice in such a capacity by a province or territory. ...

Humenuk   (613) 957-2135 19(1) December 17, 1990 Dear Sirs: Re:  Section 80.4 of the Income Tax Act (the "Act") This is in reply to your letter of June 11, 1990, wherein you requested our views on whether voluntary payments of interest would be considered to be interest paid for the year on a loan which bears no interest or bears interest at a rate lower than the prescribed rate for purposes of paragraphs 80.4(1)(c) and 80.4(2)(e) of the Act. ... You referred to a letter written by this Department on April 3, 1981 wherein we set out four conditions which had to be met in order that a voluntary payment of interest by the employee be considered interest for the purpose of computing the taxable benefit under subsection 80.4(1) and in order that the loan be considered unmodified in the context of subsection 80.4(1.1) of the Act. ...

The Queen, 92 DTC 6320, suggested that the situs of the employer should not be the only factor considered, and has directed that all connecting factors must be considered in making this determination. ... The central management and control of an organization is usually considered to be exercised by the group that performs the function of a board of directors of the organization. ... Where an organization which would otherwise not be considered to be resident on reserve is asserting that it satisfies the definition because it holds its board of directors meetings on reserve, it should generally be considered to satisfy the definition if management and control over the organization is legitimately exercised during those meetings. ...

As the series of transactions that includes the dividends would result in an increase in interest in X Co by B and C, both of whom would be considered to deal at arm's length with A Co and X Co by virtue of paragraph 55(5)(e), the dividends would not qualify for the exemption in paragraph 55(3) (a). ... Question 4: Would any future sale of the shares or assets of A Co to an arm's length third party be considered to be part of the series of transactions that included the deemed dividends or would such a future sale have to be specifically contemplated at the time of such dividends in order to be considered part of the series? ... In the present example, A's father would have to have formed the intention, at the time of the preliminary "butterfly" transactions, to sell the shares or assets of A Co in order for the subsequent sale to be considered to be part of a series that included the preliminary transactions. ...

In your opinion the portion of the Rescheduling Fee that can reasonably be considered to relate to the Credit Facility is deductible under paragraph 20(1)(e) of the  Act.  ... We agree with your opinion that the portion of the Rescheduling Fee that may reasonably be considered to relate to the Credit Facility is deductible under paragraph 20(1)(e) of the Act.  In our opinion however the portion of the Rescheduling Fee that can reasonably be considered 24(1)      24(1)  In our opinion paragraph 20(1)(f) of the Act is not applicable to the Debenture Fee but it may be considered an eligible capital expenditure within its meaning under paragraph 14(5)(b) of the Act and accordingly a deduction may be claimed under paragraph 20(1)(b) of the Act.  ...

Where the taxpayer can show that all or substantially all (90% or more) of its revenue in the current year is from the prosecution of SR & ED, the prosecution of SR&ED would generally be considered to be a business of the taxpayer to which SR&ED is related. 2.     Paragraph 37(7)(e) of the Act requires that a taxpayer derive all or substantially all of its revenue from the prosecution of SR&ED in order for SR&ED to be considered to be a business of the taxpayer.  ... As it is a question of fact whether a taxpayer derives all or substantially all of its revenue from the prosecution of SR&ED, all facts will be considered, however, in our opinion, the operation of a different business earlier in the taxation year is likely to adversely affect the determination. 3.      ...

An expenditure will be considered to have been made at the time a payment is made unless the taxpayer has entered into a legal obligation to make a future payment(s). ... While it might be argued that the $9,000 per month is merely a rental expense, in our view, it is not the individual payments which have to be considered but rather the total obligation to pay in relation to that which was acquired, namely, "a right or licence to use systems software" for a period of 5 years. ... In which case, it is the sum total of the entire obligation that has to be considered at the time of making the obligation as to whether it is a current expense or whether it will accrue some benefit for a future year(s). 2.In order to be considered an amount in respect of depreciable asset (right or license to use software), it is only necessary to establish that some part of the amount relates to use in a future year(s). ...

XXXXXXXXXX Dear XXXXXXXXXX I am writing in reply to your letter of February 26, 1993, regarding a request from your constituent, XXXXXXXXXX, that military regulation style haircuts be considered to be a deductible expense for income tax purposes. ... Since haircuts are considered personal care costs that are not deducible under the Act, I am unable to consider your constituent's request. ...

The lump sum payment may consist of some or all of the following" Severance pay up to 28 weeks' salary Pay in lieu of unfulfilled surplus period (cash out) up to 26 weeks' salary Additional separation benefit up to 15 weeks' salary Cash out of unused accumulated  vacation pay may be several months in some cases As we discussed (Roy-Moubarak/Douglas), the unused vacation pay is not considered a retiring allowance but rather is income from employment to which the employee is entitled on retirement. ... With respect to the severance pay, the unfulfilled surplus period pay, and the additional separation benefit, such amounts would be considered "retiring allowances" for the purposes of the Income Tax Act and it is our position that it is permissible for the employer to spread the payment of such amounts to the retiree over an unrestricted period of time. ...

Otherwise, A Co. will be considered to have disposed of its right at the time the right is satisfied in full. ... In this hypothetical situation, because the $1 million owing is on capital account, the interest is also considered a capital payment and would only be deductible under the provisions of paragraph 20(1)(c).  ... If, on the other hand, the partnership borrowed funds in order to pay out the $1 million to A Co., the interest may be a deductible expense but only to the extent the borrowed funds could be considered to replace funds used to earn income from the business.  ...