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A Band may be exempt from income tax on any income that it earns if the Band can be considered to be a public body performing a function of government or a Canadian municipality. Details regarding a particular Band and its functions would need to be considered to determine whether it may be considered to be exempt. ... In order for an organization to be considered resident on a reserve, the central management and control, or mind and management, over the organization would have to be exercised on a reserve. ...

Reasons: Subsection 73(3) does not include a requirement that property be owned by a taxpayer in those years where it is considered to be used principally in the business of farming in which the taxpayer, the taxpayer's spouse or any of the taxpayer's children was actively engaged on a regular and continuous basis. ... " As requested, we have considered your situation and have provided some comments below. ... In paragraph 25, it states that a lessor of farm property is not considered to be using the property in the business of farming. ...

As an alternative, you suggest that if such multi passenger pick-up trucks are to be considered passenger vehicles they should not be limited to the current capital cost amount of $26,000. ... It is Revenue Canada's view that the extended cab trucks are considered to have seating capacity for more than the driver and two passengers and it will, therefore, be a determination of fact based on the use of each particular extended cab truck, in the year it was acquired, whether that vehicle fits within the subparagraph (e)(ii) exclusion in order that it not be considered a passenger vehicle that falls within class 10.1 for capital cost allowance purposes. ... Since tax policy issues and amendments to the legislation are the responsibility of the Department of Finance, they would have to be considered by that Department. ...

What would be considered essential to one person’s impairment may not be considered essential to another. ... Therefore, in our opinion, the weekly blood tests in this case would likely be considered an activity that would be included in the time spent administering therapy. This does not mean that all time for blood tests, in all situations, would be considered an activity included in administering therapy. ...

Whether the re-negotiated note would be considered to be accepted as "conditional payment" rather than as "absolute payment" is such a matter.  ... The extension of the note could occur before the original due date and before the end of the vendor's taxation year for which the reserve is being considered.  ... "  Thus, it would appear, unless there is evidence to the contrary, that the re-negotiated note in your fact situation may be considered to be accepted as conditional payment and not as absolute payment. ...

Our Comments It is our view that where cash that is temporarily surplus to the needs of a business is invested in short-term income-producing investments those investments may be considered to be used in the business. Where on the other hand substantial amounts of cash and deposits which are obviously in excess of that required for use in the business are retained in the corporation on a permanent basis, they would not be considered to be funds used in the business.  Rather such funds would be considered as permanently set aside for investment or non-qualified uses (i.e. uses other than in an active business). ...

Our Comments It is our view that where cash that is temporarily surplus to the needs of a business is invested in short-term income-producing investments those investments may be considered to be used in the business. Where on the other hand substantial amounts of cash and deposits which are' obviously in excess of that required for use in the business are retained in the corporation on a permanent basis, they would not be considered to be funds used in the business. Rather such funds would be considered as permanently set aside for investment or non-qualified uses (i.e. uses other than in an active business). ...

The position taken in the letter from our Source Deduction Division dated December 15, 1987 was based on the premise that the payment of medical travel and expenses under the Directive could be considered as a payment out of a private health services plan. ... However, it should be noted that the travel costs for dependants of a patient in the situation described in paragraph 20.(2)(b) of the Directive are not considered medical expenses for the purposes of the Act. ... Since the travel costs in such a situation may be considered to be for medical purposes in a more general sense however, we are prepared to accept that the amount may be deductible by the employee under section 110.7 of the Act as part of the northern residence deduction for medical travel. ...

If this is not accepted by the taxpayer, the application of subsection 15(1) should be considered. 2. ... However, if the consideration for all properties transferred is taken into account, no benefit may be considered to have been conferred. ... If he fails or refuses to provide them within a reasonable time period, the election could be considered invalid. ...

Principal Issues: Whether a non-resident corporation can be considered to be resident of a foreign jurisdiction (e.g. ... Generally, a person must be “liable to tax” in a “Contracting State” by virtue of a criterion referred to in the residence article of the relevant Tax Treaty in order to be considered a resident of that foreign jurisdiction for the purposes of the treaty. ... In that particular case, the corporation was considered to be a resident of Singapore for the purposes of the Canada-Singapore Tax Treaty, provided that its central management and control was at all relevant times exercised in that jurisdiction. ...