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The Taxpayer does not intend to become a US resident, and will not otherwise be considered a US resident for US tax purposes. ... Under the circumstances that you have described, and noting that the Taxpayer will remain a factual resident of Canada, where all other requirements of the provision are otherwise satisfied, the question of whether the relocation would be considered an "eligible relocation" for purposes of this definition would depend upon whether the Taxpayer is considered to ordinarily reside at the new residence in the US. ... " While the issue of where an individual is considered to ordinarily reside remains a question of fact, the terms and nature of the individual's presence in a country, including the temporary or permanent nature of that individual's authorization to work in that country, are some of the many factors that may be considered in making such a determination. ...

It is a question of fact whether a reduction of outstanding tuition fees would be considered to enable a student to pursue his or her education. If the nature of the assistance meets this requirement, the amount could be considered a bursary. ... The assistance provided would be considered to be a bursary to the student. ...

Paragraphs 5 and 6 of IT-91R4 provide comments on whether employment duties at a special work site will be considered temporary. ... Paragraph 6 clarifies that, where the duties are expected to provide the individual with continuous employment beyond two years, as determined at the outset, those duties are generally not considered to be of a temporary nature. ... However, travel between an employee's residence and the employee's regular place of employment, irrespective of the distance, is considered to be personal travel and any reimbursement or allowance received would be taxable. ...

If the XXXXXXXXXX know in advance about these expenses, it is your view that the remuneration can be considered fixed and ascertainable under the definition of "office" in subsection 248(1). ... These FCA cases stand for the position that it is not required for the number of sittings to be known in advance, for an amount to be considered sufficiently fixed or ascertainable, for the position to be considered an office. ... Since "stipend and remuneration" are considered to refer to gross (not net) amounts under the definition of "office", unreimbursed expenses (whether or not the nature or quantum of the expenses is known in advance by the individual) are not considered when determining whether a particular amount is fixed or ascertainable. ...

Reasons: Mineral rights of a reporting entity situated outside of Canada are considered tangible property that is specified foreign property for purposes of section 233.3 of the Act. ... As such, it is our view that the right of a reporting entity to mine minerals in a mineral resource outside of Canada would be considered tangible property that is specified foreign property for purposes of section 233.3 of the Act. It remains a question of fact, however, whether mineral rights held outside of Canada would be considered capital property or property held exclusively in the course of carrying on an active business. ...

You wish to know whether the settlement payment in these circumstances would be considered non-taxable as damages received for a human rights violation. ... Based on the information available in this case we can not determine what portion of the amount, if any, might be considered a reasonable award with respect to a human rights violation. ... Only if the answer to the first question is "no" and the answer to the second question is "yes", will the amount received be considered a retiring allowance. ...

Therefore, in our opinion, the corporation cannot be considered to be manufacturing or processing goods for sale or lease if its sole activity is SR&ED. ... " Therefore, the corporation would still be considered to be conducting only SR&ED where it produced prototypes, and no part of its activity would be considered to include the manufacturing and processing of goods for sale or lease (i.e. no commercial production). ... As stated above, a corporation that is solely performing SR&ED would not be considered to be manufacturing and processing goods for sale or lease and would not be a considered a manufacturer entitled to the capital tax credit for manufacturers under the Taxation Act. ...

Position: Yes Reasons: Paragraph 87(7)(d) of the ITA applies such that the amalgamated company is considered to be the corporation that realized a gain under subsections 111(4) and 111(12). ... The Queen (2007 DTC 1701; [2008] 3 CTC 2376 (TCC); rev'd 2008 DTC 6544; 2008 FCA 231) considered the interpretation of subsection 87(7), although in the context of paragraph 78(1)(a). ... " It is reasonable to conclude that paragraph 87(7)(d) should apply such that Amalco is considered to be the corporation that realized a gain or loss in respect of the foreign currency debt because of subsection 111(12) for the purposes of subsection 40(11). ...

OUR COMMENTS Whether or not a taxpayer's business operations are considered to be "farming" for the purposes of the Act is a question of fact. ... In De Cloet, the taxpayer's sequential activities of growing tobacco and of curing tobacco leaves in bulk kilns were considered to be farming. ... Factors to be considered include invested capital, labour, and the value contributed by the various functions to the value of the end product sold to customers. ...

Dual-resident estate and Article IV(4) Under U.S. law, when a U.S. citizen dies, their estate may be considered a U.S. estate under U.S. domestic law. However, such an estate may also be considered a Canadian resident estate pursuant to where the central management and control of the estate resides. ... b) Can the CRA tell us what factors are considered by the competent authority when settling the issue? ...