Search - considered

Principal Issues: Whether a person would be considered a resident of Canada by purchasing a house in Canada for the occupancy of his family members? ... Where a person owns or rents a house in Canada in which his family members live, that person and his family members are generally considered to have significant ties in Canada such that they will be considered to be residents of Canada for Canadian income tax purposes. ... Also, depending on the facts of a particular case, it is not necessary for a person to have a house in Canada to be considered a resident of Canada. ...

Principal Issues: Whether payments made to a non-profit organization are considered to be income from property. ... As such, the club will be considered to have property for the purposes of subsection 149(5) of the Act. ... As such, the promise to pay is not a "right" and is not considered to be property. ...

3) Is the husbandry of earthworms considered farming according to the Act? ... It would thus appear that the activity you describe would not generally be considered farming. ... However, buying worms for resale and/or simply picking and packing worms for shipment would not be considered to be farming. ...

It is your position that A will be considered resident in Canada for purposes of the Canada-U.S Income Tax Convention (the "Convention"). 5. ... Since A is a U.S. citizen and is therefore not considered an alien under the Code, he will not be subject to the "substantial presence test" which is apparently used to determine whether an alien is taxable as a resident or non-resident alien. ... As long as A is also resident in Canada under the Act, A will be considered a "dual resident" of Canada and the U.S. for purposes of the Convention. ...

Would a corporation involved in the activities discussed above be considered a farm corporation? ... Would the sale of the breeding hogs be considered a capital gain rather than active income? ...

Although this is one factor that must be considered in determining whether such interest is exempt from taxation, other factors must also be considered. ... While the court considered all of these factors, it placed considerable weight on (g)(ii), the location of the income generating activity of the issuer of the securities. ... 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. ...

Bands that do not meet this requirement can be considered on a case-by-case basis to determine whether the band performs a function of government. Since each of the 14 Yukon First Nations have been involved in the negotiations and implementation of a land settlement claim, they would be considered public bodies performing a function of government in Canada. ... However, since each of the Yukon First Nations has been involved in the negotiating and implementation of the UFA, there is a presumption that they would likely be considered public bodies performing a function of government in Canada and would administratively be considered to be Canadian municipalities for purposes only of issuing receipts under section 110.1 and 118.1 of the Act. ...

Since the employees visit each of the store on regular basis, each store is considered a regular place of business and thus travel to and from each store is considered personal. ... We also stated our opinion, based on the information that had been provided at that time, that travel by the Company's employees from their homes to a Company facility would be considered personal, but travel between the Company's various facilities would probably be considered employment related. ... In the McDonald case, none of the work sites were considered as a place of business to which the taxpayer reported regularly. ...

Principal Issues: 1) Whether real property could be considered the taxpayer's principal residence under paragraph 40(2)(b) of the Act; 2) Whether the sale of such property can be considered on income or capital account. ... A gain arising on the sale of real estate may usually be considered to be business income or a capital gain. ... However, in making such determinations, the courts have considered different factors. ...

Reasons: The privilege concept discussed in paragraph 2 of IT-470R is considered to be applicable with the result that the benefits should be determined on the basis of paragraph 28 of IT-470R. ... Your last concern is whether the employees are considered to have received a taxable benefit when beverages are consumed (but not a meal) and, if there are taxable benefits, whether they should be considered to be included in the 25¢ an hour, determined on the basis of cost or on the basis of fair market value. ... Paragraph 28 indicates that subsidized meals provided to employees will not be considered to confer a taxable benefit provided the employee is required to pay a reasonable charge. ...