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An officer or employee is not considered to have been required to pay their own motor vehicle expenses if their employer reimburses them or they refuse a reimbursement or reasonable allowance from their employer. 3. ... Whether an XXXXXXXXXX satisfies the above conditions is a question of fact and each situation must be considered on a case-by-case basis. If the allowance received by an XXXXXXXXXX for motor vehicle expenses is excluded from the XXXXXXXXXX’s income by subsection 81(2) of the Act, the XXXXXXXXXX cannot claim motor vehicle expenses because he or she will not be considered to have been required to pay his or her own motor vehicle expenses (i.e., condition 2 not met). ...

The CRA has previously stated (Document No. 9826715) that where the policy is transferred to a trust of which the child is the beneficiary, the transfer would not be considered a transfer to the child. ... The result would be that the transfer would be considered to be a disposition of the policy at its value at the time of transfer and the difference between the proceeds of disposition and the ACB of the policy would be taxable to the transferor if the transfer is subject to subsection 148(7). ... People are considered to be mentally incapable of managing property if they cannot understand the relevant information or appreciate what may happen as a result of decisions they make, or do not make, about their finances. ...

Our Comments Subsection 115.2(2) of the Act provides that a non-resident is not considered to be carrying on business in Canada at any particular time solely because of the provision to the person (or partnership of which the person is a member) of designated investment services by a "Canadian service provider". ... Although subsection 115.2(2) will not apply to a non-resident investor if any of its investments ceases to be a qualified investment, in some other circumstances a non-resident may, on a factual analysis, still be considered not to be carrying on business in Canada. 1 However, in circumstances where investment services are provided to a non-resident in Canada by an agent the non-resident would generally be considered to be carrying on business in Canada if one of the investments held by the non-resident investor ceased to be a qualified investment. ...

2 July 2008 External T.I. 2008-0280831E5- DPSP- Vested Amounts Unedited CRA Tags 60(j.1) Principal Issues: Are amounts already paid to an employee from a DPSP, considered to be vested at the time a retiring allowance is paid to the employee? ... The CRA's views concerning when employer contributions are considered vested for purposes of clause 60(j.1)(ii)(B) of the Act are contained in paragraph 22(e) of Interpretation Bulletin IT-337R4. ... It is our view that the employer contributions would be considered to have vested in the employee for purposes of clause 60(j.1)(ii)(B) of the Act and consequently the employee would not be entitled to transfer the additional $1,500 per year. ...

An amount paid to a landlord as rent might be considered to be either income from a property or income from a business, depending on the degree of commerciality and the number and kinds of services provided to the tenants. ... The more services provided, the greater the chance that the income would be considered as income from a business. In the situation described in your letter, and assuming there is an element of income or profit built into the monthly fee, it is our view that the income would be considered as income from a business since the Homeowner is required to provide more than basic rental services to the Students. ...

Where an individual receives pension income under a defined benefit pension plan, will the income be considered "qualified pension income" for purposes of the Income Tax Act (the "Act")? ... Where the same individual receives income from a Life Income Fund, a Registered Retirement Income Fund or another annuity, will this income be considered "qualified pension income" for purposes of the Act? ... For purposes of question 3 above, this type of income would not be eligible to be split with the taxpayer's spouse as the amount would not be considered "qualified pension income" for purposes of the pension income splitting legislation under the Act. ...

16 February 2009 External T.I. 2008-0296361E5- "Affiliate" for the purpose of Retiring Allowances Unedited CRA Tags 251(2);248(1); 60(j.1) Principal Issues: Whether a Provincial Government is considered affiliated with a Provincial Crown Corporation for the purpose of determining if there is a retirement or a loss of an office or employment. ... More specifically, you have requested our views on whether a Provincial Government is considered affiliated with a Provincial Crown Corporation for the purpose of applying the guidance in paragraph 8 of Interpretation Bulletin IT-337R4, Retiring Allowances ("IT-337R4"). ... Where a corporation is incorporated without share capital, this corporation would be considered to be controlled by, and therefore related to Her Majesty in right of a province of Canada, if Her Majesty in right of a province has the ability to appoint the majority of the members of the corporation or the board of directors. ...

Not fully considered but she does not appear to perform most of the functions of a minister. 2007-022795 XXXXXXXXXX C. ... However, we have considered your enquiry and provide the following comments, which are of a general nature only. ... We have not considered the function test, as the status test has not been met. ...

Reasons: Under subsection 49(1), the property considered to be disposed of is a generic property that is distinct from the real property in respect of which the option is granted. 2006-019189 XXXXXXXXXX S. ... The taxpayer realizes a capital gain as a result of the granting of the option being considered a disposition of a property under subsection 49(1) of the Act. Your question concerns whether the capital gain resulting from the property under subsection 49(1) of the Act can be considered eligible for the capital gains deduction for QFP under subsection 110.6(2) of the Act. ...

22 May 2007 Internal T.I. 2007-0229241I7- sharecropper Unedited CRA Tags 248(1) Principal Issues: Whether income under "sharecropping arrangement" received by a farmer from a tenant in lieu of rent is considered rental income or farming income. ... It was determined by CAIS program staff at Agricorp that XXXXXXXXXX was not eligible for the CAIS program in 2005 on the basis that his income from crop-sharing was considered to be rental income and not farming income for income tax purposes. ... Paragraph 9 of Interpretation Bulletin IT-433R "Farming or Fishing- Use of Cash Method" indicates that the crop share received by a landlord in a sharecropping arrangement is considered to be rental income and not income from farming where the "sharecropping arrangement" is an arrangement under which a taxpayer or landlord receives from a tenant a share of crop in lieu of rent. ...