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Canadian residency is a question of fact based on the particular circumstances of each individual case and it is not open to an individual to elect to be considered a Canadian resident at his discretion. in your case, it would appear from the information available that you are not a Canadian resident in that you have severed your ties with Canada during your stay in Australia. ... Therefore, unless you feel that you have further facts to set before us which we have not considered or have not been made available to us you are not considered to be a resident of Canada for tax purposes. ...

As stated in paragraph 19 of the Department's Interpretation Bulletin IT-470R, where the course for which the fees were paid was undertaken on the employer's initiative and for the benefit of the employer rather than the employee, the amount paid by the employer is not considered to be a taxable benefit to the employee. ... It is always a question of fact as to whether or not the course taken is primarily for the benefit of the employer (and considered not to be a taxable benefit to the employee) or to the benefit of the employee (and considered a taxable benefit). ...

Furthermore, horses used in a riding business would not be considered inventory of that business. ... This means that although the original cost of acquiring the horses, as well as the cost of any expansion in the number of such animals, is considered a capital-expenditure, the cost of replacing these horses is considered a deductible expense in the year of replacement. ...

Guglich (613) 957-2102 SEP 11 1989 Dear Sirs: This is in reply to your letter of August 2, 1989, wherein you requested our views as to whether in the two situations you described the corporation would be considered for purposes of paragraph 125(7)(e) of the Income Tax Act (the "Act") to employ in the business of leasing real property more than five full time employees throughout the year. ... Consequently, X Co. and Y Co. will not be considered for purposes of subparagraph 125(7)(e)(i) of the Act, to employ more than five full-time employees in their leasing business and would not be considered to be carrying on an active business. ...

It is our opinion that as long as the amount is paid after the employee has left his employment, the sum of money in lieu of the month's notice will be considered a retiring allowance. 3. As Interpretation Bulletin T-337R2 states, a payment will be considered a retiring allowance if it is in recognition of long service or in respect of loss of an office or employment. ... These constitute the payments that will be considered as retiring allowances. 4. ...

It Is your opinion. therefore, that XXXX (B) You have also considered the application of section 30 to this situation. ... Although paragraph 51(1)(a) deems that this conversion is not a disposition of property, this has application only to the debenture holder. since the repayment of a debt is not a disposition of property by XXXX Subparagraph 54(c)(vii) excludes from the definition of disposition of property" the issuance of XXXX Subsection 39(2) was designed to include gains and allow losses in situations such as the repayment of a debt, where a disposition of property could not be considered to have taken place. ... Canadian residents could be deemed to have à gain. 21(1)(a) We understand that amendments to the Act to deny such gains and losses are currently being considered. ...

In our view, the one time fee paid by a 24(1) The transaction cannot be considered an outright purchase due to the various restrictions on the use of the software listed in the license agreement. ... As indicated in the 1986 letter, telephone hotline services, where the person providing the information or advice on such hotlines is outside Canada, will not be considered to be rendered in Canada. ... However, in order that it will not be considered part of the computer software license fee which is subject to Canadian withholding tax, the payment for these services must be optional and reasonable in relation to the software license fee. having read your letter and the 24(1) agreement, we can find no reason to believe that the hotline services are optional services that are rendered for a separate fee. ...

You have requested we confirm that taxes withheld by the U.S. on tier 2 benefits and the portion of tier 1 benefits under the railroad retirement plan which do not represent social security benefits will be considered as foreign taxes paid for purposes of calculating the foreign tax credit in Canada. ... The second portion of tier 1 benefits is not considered to be a U.S. social security benefit and is treated as any other amount received out of a pension plan and is therefore "equivalent to a tier 2 benefit". ... It is our view that the taxes paid on the portion of the tier 1 benefits which are the "equivalent to tier 2 benefits" and the tier 2 benefits will be considered as taxes paid to the United States for purposes of calculating the foreign tax credit which may be applicable to a Canadian resident. ...

Air conditioning equipment, prescribed by a physician for use by victims of multiple sclerosis, would not be considered to be equipment of a "prescribed kind" under subparagraph 110(1)(c)(xii) of the Income Tax Act (the "Act") because of the restrictions set out in paragraph 5700(c) of the Income Tax Regulations. ... Since commission income of an employee-sales person is considered to be employment income, received for services rendered in the year, commission income would be considered as "salary or wages" for purposes of the definition of a "salary deferral arrangement". ...

Plan to employees upon their retirement, resignation or death would be considered a "retiring allowance" as defined in subsection 248(1) of the Income Tax Act (the "Act") As the plan you describe is already in effect, it should be referred to your local District Taxation Office for its income tax implications. ... Where an unfunded plan (which is not otherwise a salary deferral arrangement) provides for a lump sum payment upon resignation or retirement of an employee, the payment is considered to be a retiring allowance. Should the payment be made on the death of an employee (prior to retirement) to his estate or beneficiaries, it would be considered a death benefit. ...