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In the course of our review, we considered the application of Guideline 2 to the above situation. ... Where an organization, which would otherwise not be considered to be resident on reserve, is asserting that it satisfies the definition because it holds its board of directors meetings on reserve, it should generally be considered to satisfy the definition where management and control over the organization is legitimately exercised during those meetings. ... We also considered the application of the Proration Rule to Guideline 1 to hypothetical situations where an employee would not reside on a reserve. ...

Based on the information provided in your letter, we have considered your situation in the context of Guideline 4. ... 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. ... Where an organization, which would otherwise not be considered to be resident on reserve, is asserting that it satisfies the definition because it holds its board of directors meetings on reserve, it should generally be considered to satisfy the definition where management and control over the organization is legitimately exercised during those meetings. ...

It should be noted that for purposes of the Act, life insurance corporations are considered to be public corporations. ... A corporation's business will be considered to have been carried on in Canada if at least 50% of its employees are engaged in the business in Canada or at least 50% of its salaries or wages are paid for services provided in Canada in respect of the business. If the corporation is part of a group of related corporations, the combined services of their employees and the combined salaries and wages paid must be considered in making this determination. ...

(c) the amount of a qualified expenditure...made by a taxpayer shall be deemed to be the amount of the qualified expenditure...less the amount of any...contract payment (that can reasonably be considered to be) in respect of the expenditure... ... Rulings' Comments Concerning the Application of this Legislation In calculating the amount of a taxpayer's investment tax credit, paragraph 127(11.1)(c) of the Act required a reduction in the amount of the taxpayer's qualifying expenditures by the amount of contract payments in respect of those expenditures or that could reasonably be considered to be in respect of those expenditures (depending on the year in question). ... If the full amount of the payment is treated as qualified expenditures in the payer's hands, then we believe a good argument could be presented that the full amount of the payment would constitute a contract payment in respect of, or a contract payment reasonably considered in respect of, the performer's qualified expenditures. ...

The Department acknowledges that general damages relating to human rights violations can be considered unrelated to an actual loss of employment, despite the fact that the loss of employment is often a direct consequence of a human rights violations complaint. ... A determination as to whether a negotiated settlement constitutes a reasonable amount or an amount equivalent to what a tribunal may award as damages in respect of pain and suffering would require a comparison to similar cases that have been considered by the tribunal. To the extent that the settlement amount reflects court awards under comparable circumstances, the amount received would be considered as not subject to tax. ...

You submit that the facility should not be considered to be "used" since its useful life, which is expected to be 40 years, will not be materially different at the date of the transfer from what it was before the commissioning. If on the other hand, the facility is considered to be "used", you further submit that the facility equipment should not be considered to have been "first placed in service" until the purchaser has acquired the equipment. ... To be considered not to have been used, the property must be new when the taxpayer acquires it. ...

The Department acknowledges that general damages relating to human rights violations can be considered unrelated to the actual loss of employment despite the fact that the loss of employment is often a direct consequence of the human rights complaint. ... To the extent that the settlement amount reflects court awards under comparable circumstances, the amount received would be considered not subject to tax. ... The Court ruled that damages for defamation paid by the employer following a wrongful dismissal were not considered to be a retiring allowance. ...

PRINCIPAL ISSUES: Whether a tow-truck would be considered as "carrying freight" and would be qualified as "qualified transportation equipment" for the purpose of the small- business-investment-tax-credit rules. POSITION TAKEN: It is our view that a tow-truck which hauls other vehicles such as semi-trucks and buses would be considered to be "carrying freight" for purpose of clause 4601(c)(i)(B) of the Regulations. ... Accordingly, it is our view that a tow-truck which hauls other vehicles such as semi-trucks and buses may be considered to be "carrying freight" for purpose of clause 4601(c)(i)(B) of the Regulations. ...

In deciding whether any portion of these costs is personal or unreasonable, the duration and location of the course should be considered, as well as the days on which no training is taken. ... " The above comments would be considered in respect of each of the participants. ... If this test was not considered by the Department to have been satisfied, no seminar costs would be deductible by virtue of paragraph 18(1)(a) of the Act. ...

A corporation's business will be considered to have been carried on in Canada if at least 50% of its employees are engaged in the business in Canada or at least 50% of its salaries or wages are paid for services provided in Canada in respect of the business. If the corporation is part of a group of related corporations, the combined services of their employees and the combined salaries and wages paid must be considered in making this determination. ... Due to the detail and complexity of the Regulations regarding these issues, the foregoing comments are meant only to provide an overview of the relevant provisions and under no circumstances should they be considered either comprehensive or all inclusive. ...