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Position TAKEN: The Department has established criteria for determining whether each plan can be considered to have a separate existence. ... In order for this to occur, two plans must be considered to be in existence for the purposes of paragraph 6(1)(f) of the Income Tax Act (the Act). ... In our view, this might result in the employer being considered to have made a contribution to the second plan. ...

-Whether a corporate partner would be considered to be carrying on business throughout a year and in subsequent years when it transfers its business to a partnership. ... For the purpose of the definitions of a "qualified small business corporation share" in subsection 110.6(1) and a "Small business corporation" in subsection 248(1) of the Act, you have asked us to confirm that the corporation would be considered to use its proportionate share of the fair market value of the partnership's assets in an active business carried on in Canada and that the entire value of the office would be considered to be used in an active business. ... Accordingly, assets leased by the partnership from a corporate partner for use in its active business will be considered to be used in an active business carried on by the corporate partner. ...

Such a reimbursement is not considered to be a taxable benefit to the employee. ... Unlike special clothing costs, it is not considered that an individual's personal grooming costs are incurred exclusively as a result of job requirements. Consequently, an allowance provided for this purpose would be considered a taxable benefit in the hands of the recipient. ...

You further contend that employees performing clerical support activities are not considered to be directly engaged in SR&ED, that their salary and wages are included in the overhead expenditures of the calculation. ... These expenditures are considered to include the portion of salaries, wages or related benefits incurred for an employee who directly undertakes, supervises or supports the prosecution of SR&ED to the extent the amount incurred can reasonably be considered to relate to such prosecution. ... These other expenditures are considered to include any expenditure, or portion thereof, other than an expenditure referred to in paragraph 2900(2)(a) or (b)..., that is directly related to the prosecution of SR&ED and that would not have been incurred if such prosecution had not occurred. ...

Thus, the Band would not be considered to be operating as a municipality. ... Prior to Otineka, it was our view that in order to be considered to be exempt under paragraph 149(1)(c) of the Act, an Indian band would have to have passed bylaws under both sections 81 and 83 of the Indian Act. Having done so, it would be considered to be "a public body performing a function of government in Canada" and thereby qualify under 149(1)(c). ...

Would this level of activity be sufficient to be considered as being actively engaged in those activities of the partnership business? ... Criteria such as time, work and energy that a person devotes to the business are also considered. ... Does the Department of National Revenue think that the partners'activities were sufficiently developed for them not to be considered as specified members? ...

If, on the other hand, the "personal property" is the interest in the trust, the situs of the trust must be considered. We had earlier expressed the view to your Department that the situs of the trust must be considered in light of other factors connecting it to a location on or off a reserve. ... This provision also applies to property that is considered as given ancillary to the original treaty agreement. ...

It may be argued that such interest is incidental or pertaining to the business carried on by XXXXXXXXXX through the Branch and, therefore, would be considered business income. ... Consequently, if the interest income earned by XXXXXXXXXX from its bank deposits is not considered attributable to a business carried on by XXXXXXXXXX through the Branch, 1 such interest would be subject to tax under Part XIII, not Part I, of the Act. ... Nevertheless, funds representing interest earned where the interest is not considered to be business income would not be considered to be allowable liquid assets because those funds are not attributable to the business profits of XXXXXXXXXX earned in Canada. ...

Is a trust that is subject to 94(3) and which is liable for tax in the US as a resident of the US considered to be resident in the US for the purposes of the Canada-US Treaty? ... You ask whether the Trust would be considered resident in Canada or the U.S. for the purpose of the Canada-United States Tax Convention (1980) (the "Treaty"). 2. ... Thus, it is possible that a trust may be considered to be resident in both countries for the purpose of Article IV of the Treaty. ...

Consequently, if the Property is disposed of by the Wife, the Husband would be considered to have disposed of the Transferred Interest by virtue of subsection 74.2(2) of the Act for purposes of the capital gains deduction. ... Whether a property is considered to have been used in the course of carrying on the business of farming depends on whether the property was last acquired before June 18, 1987 or after June 17, 1987. ... In our view, in the above situation, the Husband would be considered to have last acquired the Transferred Interest before June 18, 1987. ...