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In addition, you would like a confirmation that a corporation to be created by special statute of a province will be considered a public body performing a function of government. ... The set of factors considered in document 2009-0306281I7 are still applicable in determining whether an entity may be considered a public body performing a function of government. ... However, whether a particular entity may be considered a public body performing a function of government remains a question of fact that must be considered on a case-by-case basis taking into account all of the relevant facts of the particular situation. ...

It is a question of fact whether annual dues paid to a particular employee association are considered annual dues to maintain membership in a trade union. ... It is an established position of the Canada Revenue Agency ("CRA") that an association need not be certified as a trade union to be considered a trade union for the purposes of subparagraph 8(1)(i)(iv) of the Act. ... In our view, the Association, as described, would likely be considered a trade union for purposes of subparagraph 8(1)(i)(iv) of the Act. ...

You have asked whether the payment of the balance in the termination account can be considered a retiring allowance. ... An annual payment for unused sick leave credits, while the employee remains employed, would be considered employment income and not a retiring allowance. ... Please refer to paragraphs 4 to 6 of IT-337R4 for the CRA's view on when an employee is considered to have retired and when an amount is considered to have been received for a loss of employment. ...

Is the US tax paid by the Canadian resident owner of an LLC considered to be foreign accrual tax in respect of the LLC? ... Any amount included in income under subsection 91(1), would be considered income from sources in the US for purposes of subsections 20(11) and 126(1). ... In these circumstances, is the US tax paid by the taxpayer considered to be foreign accrual tax in respect of the LLC? ...

Specifically, you would like to confirm in advance as to whether a motor home is considered a qualifying home for purposes of the HBP. ... A motor home is a type of mobile home that is considered a housing unit for purposes of section 146.01 of the Act and therefore, satisfies the first requirement. ... Accordingly, a motor home would be considered a qualifying home as long as it is located in Canada. ...

8 February 2012 External T.I. 2011-0403611E5- Retiring allowance Unedited CRA Tags 248(1); 56(1)(a)(ii); 5(1), 6(1)(a), 6(3), 3(a) Principal Issues: Whether settlement compensation received from a former employer is considered a retiring allowance. ... Reasons: Where personal injury relates to the loss of employment, the related damage award would generally be considered a "retiring allowance". ... But, where the personal injury relates to the loss of employment, the related damage award would generally be considered a retiring allowance. ...

In your fax, you requested whether funding received from the Alberta government under the Self-Managed Care Program ("Program") would be considered a reimbursement of medical expenses under paragraph 118.2(3)(b) of the Income Tax Act. ... " In this case, the funds received by the taxpayer from the Program would be considered a reimbursement for the purposes of paragraph 118.2(3)(b). ... Please note that although the amounts are considered reimbursements for the purposes of paragraph 118.2(3)(b), the amounts in question are still considered to be social assistance payments. ...

12 November 2009 External T.I. 2009-0333721E5- Farming Activity Unedited CRA Tags 28(1) 248(1) "farming" 9(1) Principal Issues: Is horse boarding, the rental of farm land, and the production and sale of exotic animal by-products considered farming for purposes of the Act? ... The raising of livestock such as alpaca, llamas and/or sheep for commercial purposes would be considered farming. ... In and of themselves, the activities you described would not, in our opinion, be considered farming under the Act. ...

However when an equivalent benefit is extended to all employees, including employees who are shareholders, the benefit provided to the employee/shareholder is normally considered an employment benefit rather than a shareholder benefit. ... On the other hand, when an equivalent benefit is extended to all employees, including employees who are shareholders, the benefit provided to the employee/shareholder is normally considered an employment benefit rather than a shareholder benefit. ... A benefit would be considered reasonable where it is comparable in nature and quantum to benefits generally offered to employees who perform similar services and have similar responsibilities for other employers of a similar size. ...

Position: Provided the circumstances are such that the lump sum payment can reasonably be considered to be proceeds of disposition of an interest in an insurance policy, it is our view that the recipient of the proceeds will not have realized a capital gain in respect of such proceeds. Whether the receipt of a lump sum payment in respect of future benefits under an employer long-term disability plan will, in all cases, be considered to be a receipt of proceeds of disposition from the disposal of an interest in an insurance policy is a question of fact which must be considered on a case by case basis. ... However, paragraph 39(1)(a) of the Act provides that capital gains will not be considered to result from the disposition of certain types of property. ...