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If the benefit is received as part of a reasonable remuneration package paid to the individual as an employee, it may be considered to be received qua employee. ... In Interpretation Bulletin IT-339R2, Meaning of Private Health Services Plan, the Canada Revenue Agency has set out the requirements that must be met in order for a plan to be considered a PHSP. ... On the other hand, when an equivalent benefit is extended to all employees, including employees who are shareholders, the benefit provided to the employee-shareholder is normally considered to be derived by virtue of employment. ...

This is considered personal use of the employer-provided vehicle and gives rise to a taxable benefit to the employee under section 6 of the Income Tax Act (the "Act"). ... An employee who reports to work at a particular site for an extended period of time will likely be considered to regularly report to work at such location. ... Accordingly, an Employee's use of the employer-provided van to travel from their home to a Site would be considered business-related and would not give rise to a taxable benefit under section 6 of the Act. ...

You asked whether, for the purposes of the principal residence exemption in paragraph 40(2)(b) of the Act, condos #1 and #2 can be considered one "principal residence" as defined in section 54 following the death of the Taxpayer's mother. ... Whether condos #1 and #2 could together be considered one single housing unit, or whether they should be considered two separate housing units is a question of fact that can only be determined after a review of all of the relevant circumstances. However, two units will generally be considered one housing unit if they are sufficiently integrated such that one cannot enjoy the living accommodation of one unit without the use and access to the other unit. ...

An agreement deemed by a provincial court to be a court order for purposes of provincial maintenance enforcement legislation, will not, in and of itself, result in the agreement being considered an order made by a competent tribunal for the purposes of the Act. ... " An arbitration award received under a family arbitration agreement could be considered, under the FLA and the general law of contract, to be a "written agreement" as contemplated by the definition of "support amount" in subsection 56.1(4). Where the arbitration award is considered to be binding on the parties under the FLA and general contract law, the arbitration award could be considered to be a written agreement. ...

Any location at or from which an employee regularly reports for work or performs the duties of employment, is considered to be a regular place of employment. An employee who reports to work at a particular location for an extended period of time will likely be considered to regularly report to work at such location. ... This scenario appears to be somewhat similar to the situation considered by the Federal Court Trial Division in Imray et al v The Queen, 1998 DTC 6580. ...

Reasons: Because the payments to the ex-wife were part of the family asset, and because an amount paid for the purpose of equalizing family assets is not considered to be paid on account of maintenance or support for tax purposes, these payments to the ex-wife would not be support amounts as defined in subsection 56.1(4). ... As for the part of the Payments paid by the ex-husband to the ex-wife, you are unsure whether it should be considered as "support amount" as defined in subsection 56.1(4). ... Because the Payments were part of the family asset, and because an amount paid for the purpose of equalizing family assets is not considered to be paid on account of maintenance or support for tax purposes, we conclude that the parts of the Payments paid monthly to the ex-wife by the ex-husband would not be considered support amounts for the purpose of paragraph 56(1)(b). ...

Aco also maintains other offices in XXXXXXXXXX, situated in, XXXXXXXXXX, ("Town S") and XXXXXXXXXX ("Town K"), which are considered satellite offices where business meetings are sometimes held. ... In respect of these two employees who live in Town J, you have asked whether the distance driven from their respective home offices in Town J to Town R to attend meetings at the employer's office in Town R would be considered business or personal for tax purposes. ... If the employee's travel were to a location that is not a business location of the employer but for example, another business location, such as to meet with a client, and the employee were to return home from the client's location, such travel would also be considered business related. ...

The Taxpayer is considered a disabled person for CPP disability benefits and EI medical benefits. ... An impairment, as defined in the Act, is considered to be prolonged if it has lasted, or is expected to last (from the time the disability begins), for a continuous period of at least 12 months. ... By contrast, activities such as working, housekeeping or a social or recreational activity are not considered to be basic activities of daily living for purposes of determining eligibility for the disability tax credit. ...

(iii) Generally, travelling between an employee's home and the place where he or she regularly reports for work is considered personal travel. However, where an employee proceeds directly between their home and a location other than their regular place of work, it may be considered employment related travel. ... From the information you have provided, the school at which you teach, the consulting office and the 6 high schools to which you regularly travel would be considered your regular place of work and travel between your home and these locations would be considered personal travel. ...

Position: In general terms, free tuition will only be considered to not be a benefit when the program is available to the public at large. ... Reasons: As stated in paragraph 16 of IT-515, "free tuition" is not considered to be a benefit if the program is available to the public at large at no cost. ... As indicated in paragraph 16 of the Bulletin, "free tuition" is not considered to be a benefit if the program is available to the public at large at no cost. ...