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2) If the taxpayer is not considered to be living separate and apart from his wife, can he claim his wife as an infirm dependant pursuant to paragraph 118(1)(e)? ... Accordingly, in your particular case, we cannot comment on whether you and your spouse would be considered to be living separate and apart for the 1998 taxation year. However, given the criteria considered by the courts in making such a determination in divorce cases and in the Longchamps case mentioned above, if you and your spouse were, in fact, considered to be living separate and apart throughout the 1998 taxation year, you would not be entitled to claim the spousal tax credit in respect of your wife for that year. ...

Principal Issues: Whether the land owned by a taxpayer is considered to be "qualified farm property? ... Some of the criteria which should be considered in making this determination are set out in Interpretation Bulletin IT-322R. ... 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. ...

Principal Issues: Whether the land owned by taxpayers is considered to be "qualified farm property"? ... Whether a property is considered to have been used in the course of carrying on the business of farming is dependant 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. ...

2) If the taxpayer is not considered to be living separate and apart from his wife, can he claim his wife as an infirm dependant pursuant to paragraph 118(1)(e)? ... Accordingly, in your particular case, we cannot comment on whether you and your spouse would be considered to be living separate and apart for the 1998 taxation year. However, given the criteria considered by the courts in making such a determination in divorce cases and in the Longchamps case mentioned above, if you and your spouse were, in fact, considered to be living separate and apart throughout the 1998 taxation year, you would not be entitled to claim the spousal tax credit in respect of your wife for that year. ...

Interest received under the terms of the maintenance order is considered taxable as interest income. ... Maintenance order is considered a property so interest is considered as income from property. ... To the extent that the legal fees are related to the collection of interest income receivable under the terms of the Order, they would be considered deductible against the interest income reported. ...

Where a house is constructed on subdivided lot prior to sale it can not be considered eligible for the exemption from the time of the change in use (cannot have more than one principal residence). ... In order for the second parcel of land to be considered as part of the principal residence, the use of the land would need to be more than incidental i.e., "just because they wanted to buy it". ... Thus, if the adjacent lot was used as a garden and lawn area it is probable that it can reasonably be considered to have contributed to the use and enjoyment of the housing unit as a principal residence. ...

Accordingly, we do not agree with XXXXXXXXXX argument that the bookplates should be considered as patterns, moulds or dies. ... However, with regard to the meaning of "pattern", it is our view that a bookplate cannot be considered as a model or design for any part of a book. ... As explained above, the films and the plates are considered part of the continuing process of the production of the finished product. ...

2) How can it best be determined that the income is effectively a fellowship as described in paragraph 8 of IT-75 (now paragraph 10 of IT-75R3) and is therefore not considered to be income from employment? ... You would like to know if that person could be considered in full-time attendance per paragraph 11 of IT-82R3 and if the institute could be considered a qualified educational institution. ... If the primary purpose of the award is the carrying out of research, the award may be considered as a research grant and included in income under paragraph 56(1)(o) of the Act unless such award constitutes income from employment. ...

Position TAKEN: Would be considered compensation pursuant to 56(1)(v) and deductible under 110(1)(f)(ii) subject to certain conditions. ... You have requested confirmation that such an arrangement could be structured as a Health and Welfare Trust, or whether the arrangement should be considered an Employee Benefit Plan or Employee Trust. ... We are also of the view that the trust arrangement would not generally be considered an "employee trust" as defined in subsection 248(1) of the Act given that the payment would not appear to meet the criteria contained in paragraph (a) of the definition. ...

The central management and control of an organization is usually considered to be exercised by the group that performs the function of a board of directors of the organization. ... Accordingly, the employee will not be considered to be resident on the reserve for purposes of the Guidelines. In our view, the employees in the situation described above would not be considered to be an Indian who lives on reserve for purposes of the Guidelines. ...