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Private Health Services Plan provided the expenses covered would otherwise be considered medical expenses. We confirm that clinical psychologists, qualified to practise under the laws of the province where the expenses were incurred, will be considered to be "medical practitioners" and as a result, fees paid for therapy or rehabilitation will qualify as medical expenses. With respect to professional social workers, certified alcoholism counsellors or mental health professionals working in a recognized mental health clinic, community agency or hospital, the fees paid to these professionals will be considered medical expenses provided they are members of the association governing their particular profession and the treatment was at the request of or in association with a medical practitioner. ...

Will this refund be considered a prescribed benefit for purposes of the tax shelter reporting rules? Department's Position In our view, such a refund would generally be considered to be a prescribed benefit for the purposes of the tax shelter reporting rules. ... Any exceptions to the above position could only be considered on a case by case basis and after consideration of all of the relevant facts. ...

Consequently these receipts would be considered a qualified investment pursuant to paragraph 4900(l)(b) of the Income Tax Regulations. However, we would caution that the difference between the purchase price of the share and of the instalment receipt would be considered a debt of the purchaser. ... It is also our opinion that in the above situation the underlying share would be considered as being used as a security for a loan and, as such, subsections 146(10), 146.3(7) and 198(1) of the Act would respectively apply to a purchaser who is an RRSP, a RRIF or a deferred profit sharing plan. ...

The Fifth Protocol to the Treaty amended subparagraph 2(a) of Article X to treat a company which beneficially owns dividends paid by a corporation resident in Canada and derived through an entity that is considered fiscally transparent under the laws of the U.S. ... In the latter situation, since YCo and ZCo would be considered to be carrying on business in Canada directly and thereby earning business profits, any amount paid to XCo would be "disregarded" for US income tax purposes. ... Although some have argued that where the earnings of a fiscally transparent entity are considered, under the taxation laws of the U.S., to be derived directly by its member(s), a cross-border distribution in respect of such earnings, including shareholder appropriations, should be considered to be derived by the member(s) of the fiscally transparent entity, others have argued that such amounts would, under the taxation laws of Canada, be distinct from the underlying earnings of the ULC. ...

Reasons: According to the ordinary meaning, where a payment is a regular payment and is made by a government to people above a specified age, the payment is considered to be a pension payment. ... According to the ordinary meaning, where a payment is a regular payment and is made by a government to people above a specified age, the payment is considered a pension payment. ... Based on the ordinary and judicial meaning of the words “superannuation” and “pension,” the monthly payments would be considered a superannuation or pension benefit. 2. ...

In general terms, travel between an employee's home and regular place of employment is considered personal. It will always be a question fact whether a particular work location is considered a regular place of employment. ... If a worksite is not considered the employee's regular place of employment, travel between the employee's home and the worksite is considered employment related. ...

Principal Issues: Whether the land owned by a taxpayer is considered to be "qualified farm property? ... Some of the criteria which should be considered in making this determination are set out in Interpretation Bulletin IT-322R. ... You should note, however, that renting farm land is not considered to be a farming activity. ...

The new house will not be considered "replacement property". ... Some of the criteria which should be considered in making this determination are set out in Interpretation Bulletin IT-322R. ... (There would still be no opportunity to defer any capital gain if, in fact, the new property was considered to replace only the “XXXXXXXXXX” property.) ...

Courts have considered a similar purpose test in the context of an accumulation of petroleum or natural gas. ... Therefore, expenses for Capacity Payments similar to those described above would generally be considered to be CEE. ... Therefore, expenses for legally documenting arrangements agreed to with the leaders of a community during community consultations would generally be considered to meet the Purpose Test and therefore would be considered to be CEE, to the extent that such legal documentation relates to the exploration process. ...

You also have been informed that the value of the existing foundations was considered immaterial to the purchaser. ... Absent this provision, a building or other structure affixed to land would therefore generally be considered part of the land. ... In general, for an article to be considered a fixture, some substantial connection with the land or a building on it must be shown. ...