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Principal Issues: Where the income of a resident of Canada is subject to the application of paragraph 1 of Article XVI of the Canada-United States Income Tax Convention, would he automatically be considered to have a permanent establishment or fixed base in the U.S.? ... We do not think that a taxpayer, who is an individual and a resident of Canada for the purposes of the Convention, would automatically be considered to have a permanent establishment or fixed base in the U.S. solely as a consequence of the United States maintaining its right to tax the taxpayer pursuant to paragraph 1 of Article XVI of the Convention. ... In other words, the fact that the income earned by the taxpayer from carrying on an acting business in the U.S. that is considered to be 'income earned in the taxation year in a province" under section 120 of the Act does not necessarily mean it is not foreign source income for foreign tax credit purposes (that is, for the purposes of section 126 of the Act). ...

The closer the amount of time spent on reserve is to nil, the greater the likelihood that the time spent on reserve will be considered incidental. When the time spent on reserve is considered incidental, the employment income will not qualify for the exemption. ... There must be sufficient control exercised from a reserve in order for the organization to be considered to be resident there. ...

It is our view that, where an employer reimburses an employee for the cost of a personal expense incurred by the employee, or where such an expense is paid directly by their employer, then the employee will normally be considered to have received a taxable employment benefit. ... Where additional child care expenses are incurred because an employee is required by the employer to travel out of town on employment-related business, then the reimbursement of these additional child care costs will not be considered a taxable employment benefit. ... If the employer paid the child care service provider directly, the amount would still be considered a taxable benefit and be subject to CPP contributions, but would not be subject to EI premiums. ...

We have further considered the comments on business expansion in the bulletin since that term is not specifically used in the law. ... A determination of whether a newly acquired property can reasonably be considered a replacement property under these rules can only be made after considering all the facts and circumstances surrounding a particular situation. ... I would therefore like to point out that the fact that a property is purchased under a business expansion will not, in and by itself, mean that the property cannot be considered a replacement property. ...

Consequently, you have to determine whether a taxpayer is considered to be a resident of Canada for Canadian income tax purposes while he or she attended college in the U.S. ... The taxpayer will be required to file a Canadian income tax return while living in the U.S. if he or she is considered to be resident in Canada for Canadian income tax purposes or he or she has certain Canadian source income that is subject to Canadian income tax. ... Assuming that the taxpayer is considered to be a resident of Canada for Canadian income tax purposes while he or she was attending school in the U.S., it may be that he or she will be considered to become a non-resident of Canada if he or she remains in the U.S. after graduation. ...

In any case, the determination of whether you would be considered a student in full-time attendance at a University is a question of fact. Paragraph 10 of IT-516R2 states that, where a University or college considers that the students enrolled in their programs are in full-time attendance, the students are generally considered to have met the full-time attendance requirement under the Act. ... However, it should be noted that the court cases have generally been in the context of whether a full-time employee can, at the same time, be considered to be in "full-time attendance". ...

Would board and lodging allowances paid to the self-employed unincorporated worker be considered insurable given the deeming guidelines and our interpretation 5-991410? Would board and lodging allowances paid to the self-employed unincorporated worker be considered pensionable? ... After such a determination, although an individual may be considered self-employed, there are specific regulations for purposes of the Canada Pension Plan ("CPP") and Employment Insurance ("EI") which provide that the remuneration received by an individual hired by a placement or employment agency shall be considered pensionable and insurable. ...

The amount of pension payment for this period of time would be considered a payment from an EBP Reasons: 1) Would depend on facts of situation and determination of what period of time the payment relates to. ie was the recipient a non-resident and a pension payment and whether the criteria in 60(j) are met. 2) Salary continuance is considered employment income and received while recipient was a resident of Canada XXXXXXXXXX 1999-000850 M. ... A foreign superannuation fund or plan is generally considered to be an employee benefit plan ("EBP") for Canadian income tax purposes. ... Note that employer contributions to a foreign pension plan in respect of a Canadian resident employee are considered to be made to a "retirement compensation arrangement" ("RCA") as provided in subsections 207.6(5) and (5.1) of the Act. ...

These particular trips are not considered to be of a personal nature. Scenarios 1 to 4 Although there may be some differences in each of the first 4 scenarios described by the taxpayer, the issue in each of the scenarios is whether trips to and from the normal worksite would be considered to have been in connection with or in the course of the taxpayer's office or employment or whether they would be considered personal travel. ... Ordinarily, travel between the office and home before and after the conference would be considered personal travel. ...

A lessor of farm property is not considered to be using the property in the business of farming. ... However, the requirement is considered to have been met when the person is "actively engaged" in the management or day to day activities of the farming business. ... Some of the criteria which should be considered in making this determination are set out in Interpretation Bulletin IT-322R, Farm Losses. ...