Search - considered

Principal Issues: Whether pre-construction design activities considered to be "construction". Position: Not considered to be "construction". Reasons: "Construction" refers to those activities normally associated with the on-site fabrication and erection of buildings, bridges and other structures which are intended to be permanently affixed to the land on which they are built. 960020 XXXXXXXXXX Wm. ... The term does not apply to pre-construction design activities and its our view that design activities would not be considered "property under construction". ...

As the seminars which you propose will offer business related education to improve operations such seminars would not be considered conventions. ... As regards your two specific questions it is our view that: (a)     As XXXXXXXXXX operates within the province of British Columbia it would not, for purposes of subsection 20(10) of the Act and IT- 131R2, be considered to be international in nature. (b)     The seminars you describe in your letter would be considered training and not conventions. ...

XXXXXXXXXX Dear XXXXXXXXXX The Honourable Otto Jelinek, Minister of National Revenue, has asked me to respond to your letter of January 31, 1993, in which you ask whether occupational therapists are considered to be medical practitioners for the purposes of the medical expense and disability tax credits. An amount is considered to be a medical expense used in determining the tax credit when it is paid to a medical practitioner for medical services. ... Consequently, an occupational therapist will be considered to be a medical practitioner in those jurisdictions which regulate the profession under the relevant health or medical statute of that province. ...

What guidelines does Revenue Canada use to determine whether a change in the terms and conditions of a policy will be considered to be a new acquisition for purposes of the above-mentioned provisions? If a new acquisition is considered to occur upon a change of the terms and conditions of a life insurance policy, will a deemed disposition also be deemed to have occurred and, if so, how will the proceeds of disposition be determined? ... Factors to be considered in determining the fair market value of an interest in a life insurance policy are set out in paragraphs 40 and 41 of Information Circular No. 89-3. ...

Principal Issues: Would a non-recourse mortgage secured by real property be considered a mortgage for the purposes of subsection 4900(4) of the Regulations? ... The non-recourse mortgage would be either a mortgage at law or, alternatively, it would be considered a mortgage under the inclusion found in paragraph 4901(3)(a) of the Regulations. 951609 XXXXXXXXXX M.P. Sarazin Attention: XXXXXXXXXX July 21, 1995 Dear Sirs: Re: Subsection 4900(4) of the Income Tax Regulations This is in reply to your letter dated June 16, 1995 wherein you requested our comments as to whether a non-recourse mortgage would be considered a mortgage for the purposes of subsection 4900(4) of the Income Tax Regulations (the "Regulations"). ...

Position: No Reasons: The partnership, not the partner, is considered to be the owner of partnership property 952532 XXXXXXXXXX J.P. ... It is the view of the Department that, in such a circumstance, it is the partnership rather than the individual partners which is considered to be the owner of the partnership property and, consequently, subsection 73(1) of the Act would not be applicable as that provision is only applicable with respect to capital property of the taxpayer which has been transferred to the taxpayer's spouse. As the taxpayer referred to in subsection 73(1) of the Act would be the individual partner, that provision would not be relevant in terms of partnership property as the taxpayer is not considered to own the property to be transferred. ...

Senécal September 13, 1995 Dear Sirs: Re: Article 13 of the Canada-Japan Income Tax Convention This is in reply to your letter of February 27, 1995, wherein you request our views as to where a gain from the alienation of any property dealt with in paragraph 4 of Article 13 of the Canada-Japan Income Tax Convention (the "Convention") is considered to "arise". ... In our view, it is always a question of fact as to where a gain would be considered to "arise" within the meaning of paragraph 4 of Article 13 of the Convention. ... While the criteria outlined in paragraph 4 of Interpretation Bulletin IT-395R would be considered in establishing where the sale of a stock or bond is made, we feel that one of the principal factors to consider, in the case of all capital property other than real property, would be where the contract was made between the parties to the sale. ...

Majerus (613) 946-3558 July 6, 2004 Dear XXXXXXXXXX: Re: Commission or Bonus We are writing in response to your email of May 13, 2004, wherein you requested our opinion on whether an amount paid by your company to one of its employees is considered a commission or a bonus. ... In our view, an amount paid to an employee will generally be considered a commission if it is computed with reference to the volume or dollar amount of sales the employee makes on behalf of the employer. An amount paid to an employee will be considered a bonus if it is an additional payment to that which would normally be received by the employee. ...

Reasons: An amount paid or payable for any of the named items may be considered "an amount paid or payable in respect of the human consumption of food or beverages. ... As requested, we have considered the situation outlined in your letter and have provided some comments below. ... In our view, an amount paid or payable for any of the above-named items may be considered "an amount paid or payable in respect of the human consumption of food or beverages," and thus would be subject to section 67.1 of the Act. ...

Reasons: Payment would be considered to be premium paid to the RRSP by the annuitant. ... If the payment was considered a gift to the RRSP, it would not be deductible but would be included in the calculation of Part X.1 tax on excess contributions. ... However, no receipt should be issued where the payment is considered a gift to the RRSP. ...