Search - considered

Principal Issues: Whether teachers are considered to receive a taxable employment when their employers provide them with high speed Internet at their homes to facilitate the teachers' work assignments. ... As requested, we have considered your enquiry and have provided our views. ... Whether or not a taxable benefit is considered to be received by an employee as a result of an employer paying an expense on the employee's behalf is a question of fact that can only be determined on a case-by-case basis after reviewing all of the relevant facts. ...

Principal Issues: What is considered to be normal commercial practice concerning mortgage terms/interest rates for purposes of a mortgage being a qualified investment for an RRSP? ... Reasons: We do not establish guidelines concerning what is considered normal commercial practice regarding morgage terms/interest rates. ... The CCRA does not establish criteria or guidelines concerning what is considered normal commercial practice regarding mortgage terms and interest rates. ...

Principal Issues: Request that we rule on whether, provided the taxpayer carries on business throughout a particular taxation year, following a change in control, in the manner described in the original ruling request (991245), for profit or with a reasonable expectation of profit, that such business will be considered the same business as that in which the non-capital losses were incurred. Position: Cannot rule, but can provide comments that the contingent facts would not in and of themselves prevent a finding that the business would be considered the same business as that in which the non-capital losses were incurred. ... Specifically you requested that provided XXXXXXXXXX carries on business throughout a particular taxation year following the change of control, in the manner described in the Ruling, for profit or with a reasonable expectation of profit such business will be considered the same business as that in which the non-capital losses were incurred. ...

Reasons: Even though a person may be considered employed by the employer while on vacation, the person will not be considered to have satisfied the condition in 6801(a)(i) or (v) of the Regulations of returning to regular employment if they are on long-term vacation leave. ... Sarazin Attention: XXXXXXXXXX June 2, 1999 Dear Sirs: Re: Deferred Salary Leave Plans This is in reply to your letter dated March 17, 1999, wherein you ask whether a person would be considered to have returned to his or her regular employment for purposes of subparagraph 6801(a)(v) of the Income Tax Regulations (the "Regulations") when the person arranges to take banked vacation leave, banked overtime or banked sick time after the period of leave for a period equal to the period of leave. ... Consequently, even though an employee is generally considered to be employed when they are on vacation leave, we would not consider such a long-term vacation leave to be a return to regular employment as required under subparagraph 6801(a)(v) of the Regulations. ...

Position: yes Reasons: Consistent with comments in paragraph 28 of IT-470R, it is our view that an employee is considered to have received a taxable benefit on he basis of the employer's cost. xxxxxxxxxx 992173 M. ... You have asked whether hotel employees would be considered to receive taxable benefits in such circumstances. ... Consistent with these comments, it is our general view that an employee is considered to have received a taxable benefit determined on the basis of the employer's cost when free beverages are consumed. ...

A taxpayer is considered to have acquired property when the taxpayer has acquired both the legal and beneficial ownership of the property. ... As requested, we have considered your situation and have provided some comments below. ... In our view, a taxpayer is considered to have acquired property for income tax purposes at the point in time when the taxpayer has acquired both the legal and beneficial ownership of the property. ...

Reasons: Neither removal of furniture or the replacement of carpets could be considered renovations or alterations to a dwelling for purposes of paragraph 118.2(2)(l.2) of the Act. ... Guglich December 1, 1999 Dear XXXXXXXXXX: Re: Medical Expenses This is in reply to your letter of November 7, 1999, requesting our views whether the cost of removing dining room furniture and replacing carpet would be considered medical expenses. ... Based on the foregoing, it is our view that neither the removal of furniture nor the replacement of carpets would be considered renovations or alterations to a dwelling and, therefore, such expenses do not qualify for the medical expense tax credit under paragraph 118.2(2)(l.2) of the Act. ...

Reasons: Where a secondary school provided courses at a post-secondary school they could be considered an educational institution as described in subparagraph 118.5(1)(a)(i). ... However, where there is evidence that a university or college is prepared to accept a particular course as equivalent to a post-secondary school course offered by that college or university, that course could be considered to be at a post-secondary level. Therefore, it is our view that where XXXXXXXXXX secondary schools are providing courses at a post-secondary level, they would likely be considered an educational institution as described in subparagraph 118.5(1)(a)(i) of the Act. ...

You also feel that it is not necessary for an employer to have a permanent establishment in a foreign country to be considered to be carrying on a business in that country.  ... It is, however, the Department's view that architectural services may generally be considered to be "with respect to... any construction... activity" for purposes of clause 122.3(1)(b)(i)(A) of the Act where such services relate to the construction of a building or similar structure. ... Generally, we agree that it is not necessary for an employer to have a permanent establishment in a foreign country before he can be considered to be carrying on a business in that country. ...

You request our comments on the following: i)     Would the mortgage be considered used in an active business carried on primarily in Canada? ... iv)     If prior to the sale of land and buildings, the corporation purchased a replacement property (within the meaning of subsection 44(5)) would the replacement property be considered to be a qualified asset prior to the sale of the original property i.e. prior to its being put into use? ... An advance income tax ruling might be considered for a specific proposed transaction. ...