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", thus the application of subparagraph 18(9.2) of the Act needs to be considered. ... Further, a payment is deductible only to the extent that it can reasonably be considered to relate to an amount that, but for the payment, would have been paid as interest by the taxpayer. Whether a payment may reasonably be considered to relate to an amount otherwise payable as interest, is a question of fact. ...

The determination as to whether a particular person will be considered a specified employee of a partnership will require consideration of the relevant legislation as well as of all the underlying facts and circumstances. ... A be considered as being related to the partnership. However, Mr. A may nevertheless be a “specified employee” of the partnership if he does not factually deal at arm’s length with the partnership. ... As a general rule, it is presumed that partners, who are not related persons, deal with each other on an arm’s-length basis in transactions outside of their partnership activity, although their partnership in business would be a factor to be considered in any other transaction between them. ...

It is our understanding that your main concern is that, under common law, debts of a partnership are generally considered as owed by the partners. Therefore, debts issued by corporations may be considered to include debts issued by a partnership of which the corporation is a partner. However, in our view, given the scheme of the debt forgiveness rules, debts issued by a partnership will not be considered to be debts issued by the corporate partner for the purposes of subsection 80(9) of the ITA where there is a bona fide partnership and the partners are jointly and severally liable for the partnership debts. ...

22 May 2014 External T.I. 2014-0526131E5- Donation of a fossil CRA Tags 118.1 248(32) 248(30) 248(31) Principal Issues: Whether the transfer of the custody of a fossil to a qualified donee can be considered a charitable gift. ... More specifically, you asked us whether the value of the custody of a fossil transferred to a qualified donee can be considered a charitable gift for purposes of the Income Tax Act (the "Act"). ... However, whether or not the custody of a fossil would be considered a right or other property is a question of law. ...

19 November 2014 External T.I. 2014-0552451E5- Active business income CRA Tags 125(1) 125(7) Principal Issues: Whether certain income received by a taxpayer can be considered active business income under the Act for purposes of the small business deduction ("SBD")? ... XXXXXXXXXX 2014-055245 Amanda Hachey November 19, 2014 Dear XXXXXXXXXX: Re: "Active Business Income" We are writing in response to your email of October 27, 2014, wherein you requested our views on whether certain rental income would be considered active business income for purposes of the Income Tax Act (the "Act"). ... You would like to know if the rental income received by the taxpayer would be considered income from an active business carried on by a corporation within the meaning of that phrase as defined in subsection 125(7). ...

7 February 2013 External T.I. 2013-0474461E5- Principally used in a farming business CRA Tags 70(9) 110.6(1.3) 73(3) Principal Issues: Whether certain land is used principally in a farming business under subsection 110.6(1.3), subsection 73(3), or subsection 70(9) in the two hypothetical situations considered. ... Real property, such as land, will generally be considered as meeting the "used principally" requirement if more than 50% of its actual use is in the business of farming carried on in Canada. Where in a particular year more than 50% of a particular property is being used for some purpose other than farming or is otherwise vacant, generally speaking, such "non-farming use" would result in the entire property not being considered as being used principally in the business of farming in Canada for that year. ...

You asked us whether a transfer of a property would be considered voluntary if one had to go to Court to prove ownership of the property prior to the making of a gift and whether a registered charity could be held accountable for not providing a donation receipt. ... In order for a transfer to be considered as voluntary there must be no obligation to make such a transfer. ... Whether any other agreement or settlement decided in the court process could create an obligation to transfer a property is a question of fact which must be considered on a case by case basis. ...

Therefore, the payments would be considered a non-taxable windfall. With respect to Macau's "Wealth Partaking Scheme", it is our understanding that the Macau Special Administrative Region ("MSAR") has initiated several "Wealth Partaking Schemes". ... The factors that are generally considered in the determination that a particular receipt is a windfall include the following: (a) the taxpayer had not enforceable claim to the payment, (b) the taxpayer made no organized effort to receive the payment, (c) the taxpayer neither sought after nor solicited the payment, (d) the taxpayer had no customary or specific expectation to receive the payment, (e) the taxpayer had no reason to expect the payment would recur, (f) the payment was from a source that is not a customary source of income for the taxpayer (g) the payment was not in consideration for or in recognition of property, services or anything else provided or to be provided by the taxpayer, and (h) the payment was not earned by the taxpayer as a result of activity or pursuit of gain carried on by the taxpayer and was not earned in any other manner. ... In that regard, it is our view that the payments would be considered a windfall. ...

A student is not considered to be in full-time attendance at a university outside Canada if (a) only a few subjects or evening classes are being taken, (b) courses are taken only by correspondence, or (c) although a day student, the student is carrying only a minor course load and at the same time devoting so much time and energy to other activities (such as money earning activities)that they are clearly the student's primary occupation. However, a student holding a full-time job while taking a major course load is considered to be in full-time attendance, provided that the educational institution being attended regards the student as a full-time student. The determination of whether a student is considered in full-time attendance at a university is a question of fact. ...

According to paragraph 118.2(2)(a) of the Act, an amount paid to a medical practitioner, dentist or nurse, or a public or licensed private hospital is considered to qualify as a medical expense of an individual if it is paid in respect of a medical or dental service. ... In our view, the Treatment could be considered a medical service when it is offered to an individual for therapeutic or rehabilitative reasons. ... Based on our review, it appears that a respiratory therapist is authorized to practise in the province of Alberta and would be considered a medical practitioner for the purpose of the METC. ...