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Position: We would considered an entity governed by the DRUPA as a partnership for Canadian income tax purposes. ... Furthermore, it is our view that the existence of a separate legal entity clause contained in foreign partnership legislation would not, in and by itself, preclude an arrangement from being considered as a partnership for purposes of the Canadian Income Tax Act. ...

Position: We would considered an entity governed by the DRUPA as a partnership for Canadian income tax purposes. ... Furthermore, it is our view that the existence of a separate legal entity clause contained in foreign partnership legislation would not, in and by itself, preclude an arrangement from being considered as a partnership for purposes of the Canadian Income Tax Act. ...

XXXXXXXXXX 2000-005783 Wayne Antle December 14, 2000 Dear XXXXXXXXXX: Re: Athletic Therapists as Medical Practitioners This is in response to your letter dated November 23, 2000 concerning whether Certified Athletic Therapists can be considered medical practitioners for the purpose of the medical expense tax credit. As requested, we have considered your question and have provided some comments below. ... If a Certified Athletic Therapist provides services to an individual, and the therapist is authorized to perform such services by statute in the jurisdiction in which the services are rendered, then he or she would be considered a medical practitioner for the purposes of the medical expense tax credit. ...

The above listed animals, with the exception of bison, are not considered bovine animals. XXXXXXXXXX 5-981782 Karen Power, CA Attention: XXXXXXXXXX March 29, 1999 Dear Sirs: Re: “Specified Animals” We are writing in reply to your letter of July 2, 1998 requesting our views on whether bison, elk, deer, alpaca, ostriches, lamas and boer goats would be considered “specified animals” for purposes of subsection 28(1.2) of the Income Tax Act (the “Act”). ... As tax policy issues and amendments to the Act are the responsibility of the Department of Finance, any changes to the definition of “specified animals” would have to be considered by them. ...

On the other hand, where the activity or undertaking has no reasonable expectation of producing profits, a business would not be considered to have been carried on and any losses that resulted would not be deductible for income tax purposes. ... The relevant factors to be considered in making such a determination will differ with the nature and extent of the activity or undertaking. ... All relevant criteria are considered together in making a determination and a taxpayer’s failure to meet any one particular factor will not in itself preclude the taxpayer’s activities from qualifying as a business. ...

XXXXXXXXXX accountant has requested that his employment income for the aforementioned period be considered to be exempt from taxation pursuant to the provisions in the Indian Act. ... Section 87 of the Indian Act provides that the personal property of an Indian situated on a reserve is exempt from taxation, and the courts have determined that employment income is considered personal property. ... The Department has issued the Indian Act Exemption for Employment Income Guidelines to assist individuals to determine when their employment income would be considered exempt under the Indian Act. ...

He has requested our opinion as to whether his fees would be considered an eligible moving expense. ... You have enquired if the fee that you charge would be considered an eligible moving expense for purposes of section 62 of the Act. ... Provided that the fees charged by you are incurred in respect of “the sale of the old residence”, it is our opinion that such fees would generally be considered to be an eligible moving expense for purposes of section 62 of the Act. ...

Principal Issues: Whether interest in a second mortgage on specific real property owned by a church and given as security to bondholders would be considered to be an interest in a mortgage in respect of real property in Canada by the individual bondholders such that the said mortgage would be considered a qualified investment for an RRSP. ... As stated in our Letter, if the bonds in question could be considered to be an interest in a mortgage in respect of real property, they could qualify under either the above-noted paragraph or subsection if the other conditions therein are satisfied. ...

Generally speaking, a personal services business exists where the individual would be considered to be an employee of the payer if it were not for the existence of the corporation. ... Whether an individual would be considered an employee of the payer or self-employed is a question of fact that the CRA can determine only by examining all of the circumstances of the working relationship between the parties. There are a number of factors that the CRA considers when determining whether a contract truck driver would be considered to be in an employment-type relationship. ...

Reasons: Whether the boat slip is real or immovable property is a factual inquiry and depends on whether the boat slip can be considered to be a fixture or structure. ... Gagné-Therrien: Re: Boat Slip as Qualifying Property We are writing in response to your question regarding whether a boat slip can be considered real or immovable property, such that a boat slip is capable of being “qualifying property”, as defined in subsection 125.7(1) of the Income Tax Act (the “Act”), for purposes of the Canada Emergency Rent Subsidy (“CERS”) provided in section 125.7 of the Act. ... Therefore, while it may be possible for a boat slip to be considered real or immovable property such that it is capable of being qualifying property for purposes of the CERS, whether a particular property, such as a boat slip is a real or immovable property is a question of fact, which requires a detailed examination of the specific facts and circumstances. ...