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Principal Issues: Is US tax paid by a Canadian-resident individual with respect to his limited partnership interest in a US limited partnership that carries on business in the US considered non-business-income tax and deductible under s.20(12) of the Income Tax Act ("ITA")? Position: No Reasons: Assuming that the US limited partnership is considered to be a partnership for Canadian tax purposes, all partners, including the limited partner, is considered to carry on the business of the partnership. ... Since the US partnership is earning business income, X is considered to be earning US business income.? ...

Generally, financial self-sacrifice or denial of material comfort is considered to exist where a member's pay scale is substantially less than that of an employee performing similar duties in a non-religious organization. ... Based on the information provided, the Organization does not appear to embody the 2nd, 3rd, 4th, or 5th characteristic, and would not be considered a religious order. Consequently, the Employee would not be considered a member of a religious order. ...

In the current situation described, the amount paid to the employee would not be considered a reimbursement because it is not for a specific expense incurred by the employee. ... An employee who reports to work at a particular site for an extended period of time will likely be considered to regularly report to work at such location. ... As well, travel directly from one work location to another work location is considered to be employment-related travel. ...

More specifically, you have asked for guidance in determining whether XXXXXXXXXX (Organization) would be considered a religious order for purposes of paragraph 8(1)(c) of the Income Tax Act (Act). ... It is our view that the 6th characteristic needs to be considered, but would not be the deciding factor in determining whether an organization is a religious order. ... Therefore the Organization would not be considered to be a religious order. ...

In your letter, you are inquiring whether a particular individual would be considered your adopted child on the basis of an “adoption in fact”. ... It is possible in certain circumstances that a person might be considered wholly dependent notwithstanding that he or she had income. ... A person may be considered the child of an individual under the extended meaning of child found in the Income Tax Act. ...

Generally, a real or immovable property is considered to be used principally in a farming business by an individual if its primary use (that is, more than 50% of its use) is in the operation of a farming business. ... Some of the criteria to be considered in making this determination are set out in paragraph 4 of Interpretation Bulletin IT-322, Farm Losses. However, as indicated in paragraph 9 of Interpretation Bulletin IT-433R, Farming or Fishing- Use of Cash Method, the crop share received by a landlord in a sharecropping arrangement is generally considered to be rental income and not income from farming. ...

More specifically you ask if an ASC would be considered “a regular minister of a religious denomination” who ministers to “a diocese, parish or congregation”, as those terms are used in the Act. ... In this respect, you have asked whether ASCs are considered to be ministering to a congregation. ... Chaplains in hospitals, jails, the armed forces and other such organizations are generally considered to minister to congregations.” ...

Reasons: The group of children attending the children's ministry is considered to be a congregation. The Taxpayer being a pastor for this ministry, is considered to be 'in charge of or ministering to' the congregation. Further, the children's ministry is considered a specialized ministry based on the explanation in paragraph 16 of IT-141R. ...

You have not indicated whether the employees are permitted to use the vehicles for personal travel other than from home to work and back or whether the vehicles are considered to be "automobiles" for income tax purposes. ... However, where the employee proceeds directly from home to a point of call other than the employer's place of business to which the employee regularly reports or returns home from such a point, the use of the vehicle is considered employment-related. ... The CRA generally accepts that the employment benefit arising from the personal use of the motor vehicle that is not an automobile will be considered reasonable if it is calculated based on the rates prescribed in section 7306 of the Income Tax Regulations. ...

Question (a) Provide examples of transactions that might be considered to be the stripping of corporate assets. ... (a) Could you please provide some further guidance with respect to what transactions might be considered to be the stripping of corporate assets. ... Furthermore, in cases where the refreeze transaction is not implemented on a FMV basis, the application of subsection 51(2), 86(2) or paragraph 85(1)(e.2) would also have to be considered. ...