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Brother may claim the above-mentioned credits if he is considered to be the parent of Sister. ... Paragraph 252(1)(b) of the Act provides another way by which Sister might be considered a child of Brother. ... From the facts, it would appear that Sister would not be considered Brother's child, pursuant to paragraph 252(1)(b) of the Act. ...

Due to the nature of his stay in Austria, he may be considered a resident of both Canada and Austria for purposes of the Treaty ("dual residence"). To be considered a resident of Austria, it would generally be required that the individual be subject to tax in Austria on his world income. He should contact the Austrian tax authorities to determine his residence status while present in that country and performing his duties with the XXXXXXXXXX Where he is considered a resident of both countries, Article IV of the Treaty provides "tie-breaker rules" that will determine, for purpose of interpreting the Treaty, in which country he will be considered resident. ...

Question of fact for travel, leisure and recreational services, depending on whether the item is considered near-cash. 2. ... Response All of the above items would be considered cash or near-cash gifts and awards, and would therefore not be covered by the policy. The fair market value of such items would be considered to be a taxable employment benefit to the employees. ...

Cash is considered to be used principally in the business if its withdrawal would destabilize the business. ... Cash that is accumulated and is then depleted in accordance with the annual seasonal fluctuations of an ongoing business will generally be considered to be used in the business; however, a permanent balance in excess of the company's reasonable working capital needs will generally not be considered to be so used. ... Cash and near cash assets held to offset the non-current portion of long-term liabilities will generally not be considered to be used in the business. ...

A ruling request will therefore be considered only in respect of a specific proposed transaction, and where it is submitted in the manner set out in this circular. ... Whether property is considered to have been used in the course of carrying on the business of farming is dependent on when the property was last acquired by the individual. ... Some of the criteria which should be considered in making this determination are set out in Interpretation Bulletin IT-322R. ...

We will assume that in all circumstances considered, the Vehicles provided to Staff do not meet the definition of an “automobile” under subsection 248(1) of the Income Tax Act (Act). ... In these circumstances, such travel is considered employment travel. A point of call is a place the employee goes to perform their employment duties other than the employee’s RPE. ... Carpooling Travel between home and a RPE would generally be considered personal in a carpooling scenario. ...

In which province will the TFSA trust be considered to reside? 2. Does the existence of the agency agreement impact the residency determination? ... Regardless of any contrary provisions in the trust agreement, the actions of these other persons in respect of the trust must be considered. It is the jurisdiction in which the central management and control is factually exercised that will be considered in determining the residence of the trust. ...

Reporting of news, preparation of copy of advertisements, photographs and art work, and editing are also considered qualified activities provided that the physical activities of manufacturing a newspaper are carried out by the taxpayer. ... However, the outcome and rationale for the decisions made in these cases is considered by the Department to have restricted application to similar businesses in the oil well service industry. ... The basis for the position in paragraph 44 of IT-145R allowing most of the activities performed in connection with publication of a newspaper to be considered qualifying activities arose as a result of the Department losing the   court case The St. ...

Reporting of news, preparation of copy of advertisements, photographs and art work, and editing are also considered qualified activities provided that the physical activities of manufacturing a newspaper are carried out by the taxpayer. ... However, the outcome and rationale for the decisions made in these cases is considered by the Department to have restricted application to similar businesses in the oil well service industry. ... The basis for the position in paragraph 44 ofallowing most of the activities performed in connection with publication of a newspaper to be considered qualifying activities arose as a result of the Department losing the court case The St. ...

Although there have been several cases in which the courts have considered, in the context of the association rules, whether a corporation was controlled by a group of persons, we are not aware of any case in which a court has considered whether control of a corporation had been acquired by a group of persons. ... We are not aware of any case in which a court has considered whether a person had 256(5.1) effective control of a corporation. ... XXX (4) As you have noted, in its Explanatory Notes to Bill C-139, the Department of Finance indicated that it considered 256(5.1) control to exist "in a situation where a person held 49% of the voting control of a corporation and the balance was widely dispersed among many employees of the corporation or was held by persons who could reasonably be considered to act in respect of the corporation in accordance with his wishes". ...