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Accordingly, if the clergyperson supplies or makes available services of one kind or another, such as towels, linen, cleaning, maid service, etc. it will be considered a business operation, and accordingly the deduction allowed under paragraph 8(1)(c) of the Act is affected because of the words "from a business" in subclause 8(1)(c)(iv)(B)(II) of the Act. If the rental operation is considered a business, the clergy deduction is reduced by the amounts deducted in connection with the same accommodation or residence in computing an individual's income for the year from a business. However, where no services are provided and the operation is not considered a business, in our view, the fair rental value of the residence should be reduced by the value of the room set aside for the lodger. ...

Principal Issues: Are the units of a limited partnership considered units of a partnership? ... It is the taxpayer's position that the OLPA should be considered a "special or general Act in force in Ontario", and consequently companies or associations registered under the OLPA are not partnerships. ... While common law recognizes companies and associations as legal entities, a partnership is not considered a legal entity. ...

Therefore, in our opinion, if the capital gains election is filed in respect of "qualified farm property," the property will be considered to have been last acquired after June 17, 1987. In determining whether such property would be considered "qualified farm property" upon a subsequent disposition, the taxpayer would be required to meet the post June 1987 gross revenue and use tests outlined in subparagraph 110.6(1)(a)(vi) of the definition. As you have suggested, the capital gains election may result in the taxpayer having to subsequently meet more stringent tests in determining whether the farm property is considered "qualified farm property". ...

Therefore, in our opinion, if the capital gains election is filed in respect of farm property, the property will be considered to have been last acquired after June 17, 1987. In determining whether such property would be considered "qualified farm property" upon a subsequent disposition, the taxpayer would be required to meet the post June 1987 gross revenue and use tests outlined in subparagraph 110.6(1)(a)(vi) of the definition. The capital gains election may result in the taxpayer having to subsequently meet more stringent tests in determining whether the farm property is considered "qualified farm property". ...

A lump-sum amount may be considered a "qualifying amount", as defined under subsection 110.2(1) of the Act, if it is received pursuant to "an order or judgment of a competent tribunal". ... In this regard, a tribunal that has legal authority granted under a federal or provincial statute would clearly be considered a competent tribunal. ... In our view, your employer's job classification committee would not be considered a "competent tribunal" for the purposes of the definition of qualifying amount under subsection 110.2(1) of the Act. ...

An amount that is a forgiven amount under section 80 is "settled or extinguished" and therefore, cannot be considered unpaid within the context of subsection 78(1). ... The entire amount of the purchase is considered a "forgiven amount" within the meaning of that term in subsection 80(1) of the Act. ... To be considered a debt or obligation that is settled or extinguished, all liability for payment must be terminated. ...

Reasons: An allowance designed to cover an employee's out-of-pocket costs to use the automobile in the course of performing the duties of employment, is considered reasonable for the purpose of paragraph 6(1)(b) of the Act. ... Section 7306 of the Regulations prescribes the amount of an automobile allowance considered reasonable for the purpose of determining deductibility by the employer in accordance with paragraph 18(1)(r) of the Act. While the prescribed amount in section 7306 of the Regulations is generally accepted as being reasonable for the purpose of subparagraph 6(1)(b) of the Act, an amount that differs may also be considered reasonable. ...

Principal Issues: Whether a building situated on leased land can be considered a "former business property" under the replacement property rules. Position: Yes- the building and leasehold interest in land can be considered a former business property. ... Your main concern is whether a building and leasehold interest in land can be considered a "former business property" for purposes of the replacement property rules. ...

., the child would be considered "to live" with the secondary caregiver during the times that the secondary caregiver has custody of the child and would likely be entitled to the equivalent-to-spouse credit. ... Opinion letter E9328015 indicates that in an arrangement where a father has legal access only to his child, the child would not generally be considered "wholly dependent". ... The March 23, 1999 addition to TOM 19(25) outlines joint-custody arrangements in which the child can be considered to reside with both the primary caregiver and the secondary caregiver. ...

To be considered used in a business property must be used and at risk. ... The issue of whether property was used or held by a corporation in the course of carrying on a business was considered by the Supreme Court in Ensite Limited v. ... If the withdrawal of the property would have decidedly destabilizing effect on the corporate operations, the property would generally be considered to be used in the course of carrying on business...... ...