Search - considered

Position: 1) Generally a tender offer (i.e. an offer which requires an acceptance by the holder in the form of a tender of the relevant obligation by the holder directly to the issuer) is not considered to be an open market repurchase for purposes of subsection 39(3). 2) Generally, a bond repurchase that is negotiated and concluded directly between an issuer and a holder is not considered to be an open market repurchase for purposes of subsection 39(3). 3) Generally, the exercise by the issuer of an early repayment right pursuant to the terms of a bond is not considered to be an open market repurchase for purposes of subsection 39(3). ... Generally a bond repurchase that is negotiated and concluded directly between an issuer and a holder is not considered to be an open market repurchase for purposes of subsection 39(3). Generally the exercise by the issuer of an early repayment right pursuant to the terms of a bond is not considered to be an open market repurchase for purposes of subsection 39(3). ...

Whether a motor home is considered to be a qualifying home. 2. Whether a motor home is considered to be a principal place of residence. ... The first issue is whether the motor home is considered to be a qualifying home and the second issue is whether it is considered to be a principal place of residence. ... Therefore, a motor home is not considered to be a mobile home and in turn a housing unit for purposes of the HBP. ...

It is a question of fact whether a particular employer's arrangement is considered a HWT. ... Our comments It is a question of fact whether a particular employer's plan is considered a PHSP. However, to be considered a PHSP, the plan must be an insurance plan. ...

A particular site at which an employee reports to work for an extended period of time will likely be considered a RPE for that employee. ... The executive’s residence will not be considered a point of call if the residence is the pick-up and drop-off point every day. ... As noted above, an employee may have more than one RPE and the office of the employer may also be considered a RPE for the driver. ...

There is no case law which provides guidance on when an interest of an employer in an insurance policy “may reasonably be considered to be acquired to fund, in whole or in part,” in the context of subsection 207.6(2). ... Has the CRA considered whether subsection 207.6(2) could apply to segregated fund policies and if yes, in what circumstances? CRA Response The CRA has not previously considered the RCA deeming rule in the context of segregated fund policies. ...

Position: It is a question of fact, but no if the work location is considered to be the employee's RPE. ... Travel between the employee's home and a regular place of employment is considered to be personal travel. ... Where an employee works at a particular location for an extended period of time such place will most likely be considered to be that employee's regular place of employment. ...

Position: A number of factors need to be considered in determining whether a particular plan is a SERP or an SDA. ... Accordingly, to determine if a particular arrangement is an SDA, all of the terms of the particular arrangement must be considered. ... What are the CRA's views on whether such plans could be considered salary deferral arrangements (SDAs)? ...

At issue is whether CC would be required to reduce its otherwise eligible SR&ED expenditures by virtue of subsection 127(18) for a portion of the government assistance on the basis that a portion of the assistance "can reasonably be considered to be in respect of" SR&ED. ... Subsection 127(18) of the Act applies to reduce qualified expenditures where the government assistance, non-government assistance or contract payment "can reasonably be considered to be in respect of" SR&ED. ... Whether an amount "can reasonably be considered to be in respect of" SR&ED in a particular situation is a question of fact to be determined with reference to the circumstances, agreements, etc., relevant to the particular situation. ...

Position: A number of factors need to be considered in determining whether a particular plan is a SERP or an SDA. ... However, the CRA has taken the position that a plan will not be treated as an SDA where the plan has the characteristics of an unregistered or supplementary pension plan and the amounts that may be paid out of or under the plan can be considered to be reasonable superannuation or pension benefits. ... Where a specific arrangement provides benefits that are not the same as those provided under the registered plan, or are greater than those that could be provided under the registered plan (but for the defined benefit or money purchase limit), then the terms of the arrangement and any other relevant information must be considered to determine if the benefits are reasonable in order to ensure that the plan or arrangement will not be considered an SDA. ...

Accordingly, it would be considered to be earned in the normal economic mainstream, and thus not considered personal property on a reserve. ... Although this is one factor that must be considered in determining whether such interest is exempt from taxation, other factors must also be considered. ... Because such income may be generated off the reserve or by non-Indians, it would be considered to be earned in the normal economic mainstream and, accordingly, not considered personal property situated on a reserve. ...