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Whether a peat business would be considered farming under subsection 248(1) of the Act. 2.      ... In answer to your first question we should point out that whether a particular business operation is considered to be the carrying on of a farming business is a question of fact that can only be determined after a review of all of the related facts at a particular time.  ... Generally, the harvesting of peat is considered to be more in the nature of mining than of farming.  ...

In the process of revising the bulletin with respect to other issues the decision was made to delete the statement because it was considered to be a contentious issue and that its presence might spark debate on the subject.  ... If the parking benefit were considered to be in relation to the use of an automobile then it would clearly be affected by the provisions of subparagraph 6(1)(a)(iii) of the Act. ... All of the above comments should be considered in determining the significance of the statements in the Report. 23  21(1)(b) We hope that our comments will be of some assistance. ...

In your opinion the portion of the Rescheduling Fee that can reasonably be considered to relate to the Credit Facility is deductible under paragraph 20(1)(e) of the  Act.  ... We agree with your opinion that the portion of the Rescheduling Fee that may reasonably be considered to relate to the Credit Facility is deductible under paragraph 20(1)(e) of the Act.  In our opinion however the portion of the Rescheduling Fee that can reasonably be considered 24(1)      24(1)  In our opinion paragraph 20(1)(f) of the Act is not applicable to the Debenture Fee but it may be considered an eligible capital expenditure within its meaning under paragraph 14(5)(b) of the Act and accordingly a deduction may be claimed under paragraph 20(1)(b) of the Act.  ...

On the other hand, GSTC Programs Section has indicated to you that the two individuals can be considered to be living separate and apart for the purposes of the definition of "qualified relation" with the result that they would be entitled to file separate claims for the GST credit.  ... " Consistent with comments in paragraph 2 of Interpretation Bulletin IT-221R2 entitled "Determination of an Individual's Residence Status", it is our view that two individuals can be considered to reside together where they, in the settled routine of their lives, regularly, normally or customarily live at the same place.  ... Even where a marriage breakdown has not occurred, a spouse would not be considered a supporting person if, for example, one of the individuals, terminally ill, resided at a special type of institution on a permanent basis. ...

An amount may be considered received by a taxpayer under circumstances other than when he has it physically in hand.  ... It is also considered to be constructively received where the amount is credited to an account, on the taxpayer's behalf, to which he has relatively unrestricted access. ... However, since the individual's entitlement to current or prior year benefits is not determined until the application is received and approved no amount can be considered received in those prior years. ...

Whether an employee can be considered to regularly report for work at any location is a question of fact with consideration given to all relevant facts such as duration of time the site is reported to in relation to other work sites, the wording of the employment agreement if there is one and so forth. Those tree planters that report to several job sites in the course of the year, that cannot be considered to regularly or ordinarily report to any one place of business of the employer, can clearly meet the "in different places" clause of subparagraph 8(1)(h)(i) of the Act. ... Those tree planters that are considered to ordinarily carry on their duties of employment in different places may not be considered to ordinarily report for work at any particular employer establishment or municipality and hence may be precluded from a meals deduction by virtue of subsection 8(4) of the Act. ...

In determining whether a loan comes within the exemption provisions of subparagraph 15(2)(a)(ii) of the Act, it is our view that the term "dwelling for his habitation" includes only that portion of the land subject to and    contiguous to the dwelling which can reasonably be considered to be required for the use and enjoyment of the dwelling.  While the Department does not generally dispute the use and enjoyment of land which is less than 1/2 hectare, land in excess of 1/2 hectare will only be considered as part of the dwelling if it is established to be necessary for the use and enjoyment of that dwelling. ... You also asked us to confirm than an arrangement need not be in writing in order to be bona fide and that an arrangement which is evidenced by way of letter between employer and employee or a corporate policy applicable to all such loans would be considered to be a bona fide arrangement. ...

Where the taxpayer can show that all or substantially all (90% or more) of its revenue in the current year is from the prosecution of SR & ED, the prosecution of SR&ED would generally be considered to be a business of the taxpayer to which SR&ED is related. 2.     Paragraph 37(7)(e) of the Act requires that a taxpayer derive all or substantially all of its revenue from the prosecution of SR&ED in order for SR&ED to be considered to be a business of the taxpayer.  ... As it is a question of fact whether a taxpayer derives all or substantially all of its revenue from the prosecution of SR&ED, all facts will be considered, however, in our opinion, the operation of a different business earlier in the taxation year is likely to adversely affect the determination. 3.      ...

You have also asked for our opinion on whether Highway 556 (Case #l) and Highway 6 (Case #2) referred to in your memorandum can be considered to be "ordinarily continuously usable" all-weather roads for the 1987 and 1988 taxation years.  ... Based on the above, it is our view that Highway 6 may be considered an all-weather road for the 1987 taxation year but should not be considered an all-weather road for the 1988 taxation year as it was not ordinarily continuously usable in the 1988 taxation year.  In addition, it appears that as the road will be closed to all traffic from September 7, 1989 to December 8, 1989 it should also not be considered an all-weather road for the 1989. taxation year.  ...

Interest accruing from November 1 to the date of death is considered to be an amount referred to in paragraph 70(1)(a) of the Act and therefore not eligible for  inclusion in a separate return under subsection 70(2) of the Act. In the case of regular bonds, interest which has accrued from November 1 to the date of death is considered to be an amount referred to in paragraph 70(1)(a) of the Act.  ... As such securities are purchased at a discount, the difference between the purchase price and fair market value is considered to be interest. ...