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Our Comments It is our understanding that a wind turbine is essentially considered to be a fixed location device that is a wind energy conversion system that is used primarily for the purpose of generating electrical energy. ... Where a taxpayer cannot be considered to have acquired a particular property for the purpose of earning income, the property would not be eligible for inclusion in any CCA class. ... Assuming conditions 2) and 3) have otherwise been met, in order for a wind turbine to be considered as "prescribed machinery and equipment" it must be property described in subsection 4600(2) of the Regulations. ...

Position: Generally, yes, but each situation must be considered based on its own facts. ... In your email, you asked if the factors considered in a previous interpretation of this Directorate (1999-0006955) are still applicable in determining if certain capital gains are included in income earned outside the geographical boundaries of a paragraph 149(1)(d.5) entity. ... Whether income for a particular period is from activities carried on inside or outside specified geographical boundaries is a question of fact that must be considered on a case-by-case basis. ...

Position: (1) No. (2) Possibly Reasons: (1) Generally, legal fees incurred for the purpose of settling an estate (taking possession of the property of the deceased, obtaining probate, distribution of a deceased's property) are personal expenses that are non-deductible. (2) Legal fees incurred to establish a right to income are generally considered to be capital in nature and non-deductible. ... Legal fees incurred to establish a right to income are generally considered to be capital in nature and are therefore non-deductible. ... The term "property" as defined in the Act includes a share, therefore it follows that income derived from a share is generally considered to be property income. ...

Position: The fair market value of vehicle can be considered part of the employee's retiring allowance. ... Since the definition of amount includes the value in terms of money of a right or thing, it is our view that the fair market value of specific property received on or after retirement or in respect of a loss of office or employment would be considered part of the employee's retiring allowance and would be included in the employee's income under subparagraph 56(1)(a)(ii). Therefore, in our view, the fair market value of a vehicle provided to an employee on or after his or her retirement in recognition of his or her long service with the employer would be considered part of the employee's retiring allowance for purposes of the Act. ...

However, if Taxpayer A chooses to elect out of subsection 73(1) and Taxpayer A and Taxpayer B are not dealing at arm’s length at the time of the transfer subsection 69(1) will apply such that Taxpayer A will be considered to have disposed of the shares for proceeds equal to fair market value (FMV) at the time of transfer. Taxpayer B will be considered to have acquired the shares for an amount equal to Taxpayer A’s proceeds of disposition (i.e. ... Individuals connected by marriage are considered to not deal at arm’s length. ...

An individual will normally be considered to have income from a business if the individual has a business relationship with a payer and has the right to determine where, when, and how the work is done. ... Where the amounts paid are considered to be income from an office or employment the employer would be required to withhold the appropriate amounts and report such amounts on a T4 slip. Where the amounts are considered to be income from a business such amounts should ordinarily be reported by the payer on a T4A slip. ...

The heavier variety that is hard wired directly to the electrical panel and permanently placed in position is considered enduring in nature and integral to the dwelling. ... These tubs tend to be smaller and are considered portable. The larger, heavier type that needs to be hard wired directly to the homeowner's electrical panel. These tubs are generally not considered portable. The plug and play type of hot tubs would not qualify for the HRTC. ...

The heavier variety that is hard wired directly to the electrical panel and permanently placed in position is considered enduring in nature and integral to the dwelling. ... These tubs tend to be smaller and are considered portable. The larger, heavier type of hot tub that needs to be transported by the dealer, properly situated on the prepared site and hard wired directly to the homeowner's electrical panel. These hot tubs are generally not considered portable. The customer is completing a back yard renovation that includes new decking, site preparation (as described immediately above) for a hot tub as well as the electrical connection for the hot tub. ...

A leasehold interest in a RV lot is not considered to be owned by the individual. ... Generally, land of 1/2 hectare (1.24 acres), including the land upon which the individual's housing unit stands and any portion of the adjoining land, will be considered part of the individual's eligible dwelling if the individual owns the land. Since the individuals only have a leasehold interest in the RV lots, the lots are not considered to be owned by the individuals. ...

Reasons: The board and lodging at the camp are not considered to be incurred exclusively for travel in the course of employment. ... Paragraph 32(c) of IT-522R, Vehicle, Travel and Sales Expenses of Employees, states that the expression employer’s “place of business” is generally considered to refer to a permanent establishment of the employer such as an office, factory, warehouse, branch or store, or to a field office at a large construction job. ... Therefore, any expense incurred by the employee for board and lodging at the camp is not considered to be an amount incurred exclusively by the employee for travelling in the course of employment (that is, the expenses were not incurred while travelling away from the employer’s place of business). ...