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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 where management and control over the organization is legitimately exercised during those meetings. ...

In addition, they had separate bedrooms, the wife managed the household and cared for the children, both spouses considered the husband to be a boarder in the home, the husband bought his own food, the spouses did not socialize together and the spouses rarely spoke to each other. ... However, based on the information available, it appears that given the criteria considered by the courts in making such a determination in divorce cases and in the Longchamps case mentioned above, you and your spouse appear to have been living "separate and apart" because of a breakdown in your marriage for the XXXXXXXXXX taxation years. Accordingly, since you would not be considered to be living with your spouse for the XXXXXXXXXX taxation years for purposes of subparagraph 118(1)(b)(i) of the Income Tax Act, you would be entitled to claim the equivalent-to-spouse tax credit in respect of your son for those years as long as all the other criteria in paragraph 118(1)(b) of the Income Tax Act are met and as long as no other individual also claims your son for the equivalent-to-spouse tax credit for those years. ...

On the other hand, a resident of Canada is considered to have disposed of all property that is not taxable Canadian property when that person ceases to be resident in Canada with the result that a capital gain will be realized in respect of any increase in the value of this type of property from the time the person either acquired the property or became resident in Canada. ... Those issues were considered by the House of Commons Standing Committee on Finance in its report released on September 18, 1996. ... While public consultation on the proposals adds time to the legislative process, such consultation is beneficial in ensuring that all relevant issues are considered. ...

The cultivation and growing of plants and shrubs for sale at the wholesale and retail level would be considered "carrying on the business of farming". However, the purchase of potted plants and shrubs for sale at the wholesale and retail level and the sale of gardening supplies would not be considered "carrying on the business of farming". ... Generally, buildings that are attached to the land would be considered real property for purposes of the definition of "qualified farm property" in subsection 110.6(1) of the Act. ...

In order for an interest in a partnership to continue to be an exempt interest, there must not be a substantial increase in the indebtedness in the partnership after February 26, 1986 or a substantial contribution of capital to the partnership after February 26, 1986. 24(1) In that regard, generally, expenditures for assets under construction made pursuant to the terms of a  written agreement entered into prior to February 26, 1986 will not be considered to be substantial.  In addition, any cash deficiency payments used to repay a loan referred to in that paragraph, would not be considered to be substantial increase in the indebtedness of the partnership.  ... Until this issue is resolved by the courts, we will continue to assess taxpayers having an exempt interest on the basis of our position in IT-138R (as confirmed in the 1988 Canadian Tax Foundation Conference Report at page 53:10). 24(1) Prior to the enactment of paragraph 111(1)(e) of the Act applicable to losses subject to the at-risk rules, there was no provision in the Act that would allow a limited partner to carry forward a non-deductible loss of a prior year to a following taxation year. 24(1) B) Application of subsection 103(1.1) of the Act 24(1) This allocation is generally considered to be reasonable because the capital contribution made by the general partner is usually nominal, e.g. $100 and the majority of the capital is contributed by the limited partners.  ...

X would not be considered to have owned, nor would Company A be considered to have acquired, a CRP as defined at paragraph 66(15)(c) of the Act. ... X is considered to have disposed of a capital property. Your views: 1.      ... X would be considered to have a notional disposition and notional proceeds of disposition of a CRP. ...

Read Acting Assistant Deputy Minister Current Amendments and Legislative and Intergovernmental Regulations Division Affairs Branch 1990 Federal Budget Finance has requested that they be advised within two weeks of the items that RCT wants considered for inclusion in next February's federal budget.  ...

In your letter, you enclosed a copy of a letter you received from your constituent, XXXXXXXXXX, wherein she advised you that she has participated in a deferred salary leave plan with XXXXXXXXXX Where an employee defers part of his or her salary to a later year the arrangement may be considered to be a salary deferral arrangement. ... Where a condition in paragraph 6801(a) is no longer complied with, the participant would be considered to have terminated or withdrawn his or her participation in the plan. ...

When a trade union incurs reasonable costs during a legal strike, such as rent for strike headquarters, telephone, advertising, as well as strike payments to members in need but to which they are not entitled as a contractual right, these costs are considered related to the ordinary operating expenses of the trade union. ... As strike payments are considered to be related to the ordinary operating expenses of a union, Revenue Canada cannot deny an income deduction for dues paid for this purpose. ...

Any gifts provided to the employee, or to a family member, in excess of the one gift per year, two in the year an employee marries, are considered taxable benefits. ... Each situation of this nature should be considered on its own merits. ...