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It is a question of fact as to whether an individual is considered an employee or self-employed for the purpose of the Income Tax Act (the "Act").  However, the Department will normally consider an individual to be an employee if the income is considered employment income for the purposes of the Unemployment Insurance (1971) Act and the Canada Pension Plan. ... In this regard it should be noted that travel between the employer's place of business and the employee's home is personal and not deductible and that an employee is not considered to be required to maintain an office in the home if the employer provides office space elsewhere. ...

We would comment at the outset that from the limited information submitted we are unable to determine with any certainty whether the taxpayer sojourned in Canada in the year for a period of, or periods the aggregate of which is 183 days or more in order to be considered a deemed resident in Canada pursuant to paragraph 250(1)(a) of the Act.  ... Real property or an interest in real property situated in Canada is considered to be "taxable Canadian property" as that term is defined in subsection 248(1) of the Act.  ... Additionally, as the taxpayer is not considered a resident of Canada, the capital gains deduction is not available to the taxpayer as subsection 110.6(3) of the Act states, in part, "In computing the taxable income for a taxation year of an individual (other than a trust) who was resident in Canada throughout the year... ...

You have asked whether the mobile phone monitoring activity during the employee's travel between home and work would be regarded as part of the individual's duties of employment with the result that the distance driven while engaged in this monitoring activity would be considered to be employment-related kilometres driven for the purposes of the standby charge calculation. Our Comments The Department's position on what is considered to be personal use of a motor vehicle supplied by an employer is set out in Interpretation Bulletin IT-63R3.  As stated in paragraph 5 of this bulletin, in addition to what would obviously be considered personal use of a motor vehicle supplied by an employer, the Department considers personal use to include travel between an employee's place of work and home. ...

The SPA is considered to be a pension plan within the meaning of that expression as found in the applicable provincial pension standards legislation. ... Any increases in the value of the letter of credit subsequent to issue would also be considered benefits received by the employee and taxable under paragraph 6(1)(a) of the Act to the extent that they arose as a consequence of the employment. 3.     The payments by the RCA trust of the annual fees for the letter of credit would be considered to be a benefit to the employer out of an RCA and therefore taxable under the provisions of paragraph 12(1)(n.3) and subsection 56(2) of the Act. ...

Our Comments Section 256 of the Act establishes certain rules for determining whether corporations are considered to be associated, as well as for determining whether control of a corporation has been acquired for the purposes of the Act.  ... Subsection 256(1.2) contains special rules for the purposes of determining whether a corporation will be considered to be controlled for purposes of the associated corporation rules.  ... An exception, however, is provided where it may reasonably be considered that the child manages the business and affairs of the corporation without a significant degree of influence by the parent.  ...

Although it is usually considered that the creditor has accepted an instrument as conditional payment or as evidence of indebtedness, in the appropriate circumstances the instrument may be accepted as absolute payment and the debtor will be considered to have paid the debt.  In IT-77R, for instance, it states that a security will be considered to be received in absolute settlement of a debt if the creditor accepts the security at the risk of its being dishonoured, with his only legal recourse being an action against the issuer for failure to honour the obligation. ...

Murphy DateJuly 10, 1991     July 10, 1991 Issue – QuestionCriteria to be considered in the application of section 80 of the Income Tax Act (the "Act) where debt is restructured because of a debtor's financial difficulty. ... The application of section 80 to restructurings that do not meet the above criteria would have to be considered on a case by case basis. ... The possible application of section 80 to a debt restructuring arising because of a debtor's financial-difficulty was considered in a 1984-advance income tax ruling request of …….. ……. 24(1). ...

That is, to be considered an owner of a film, a taxpayer must acquire sufficient interests of that bundle of rights that would permit the taxpayer to obtain real and effective control of the film.  ... Were the interchangeability is not easy or likely, the less likely of the two rights would be considered as ancillary.  ... In such a case, the Producer would be considered to have previously disposed of the Films to those parties rather than to the taxpayer.       ...

However, we would like to offer the following general comments: In order for payments for any services provided in connection with the use of computer software not be considered as part of a software license agreement, we fell that the following two conditions must be satisfied: 1.      ... If the payments for services are not considered to be part of the computer software license fee, they could still be subject to a 15% withholding tax under subsection 105(1) of the Income Tax Regulations (the "Regulations") if the services are rendered in Canada by the non-resident person.  ... If the non-resident payee is considered to be a resident of the U.S. for purposes of the 1980 Canada-U.S. ...

Tax Shelter In order to determine whether a partnership is to be considered a tax shelter, one must have regard to "statements or representations made or proposed to be made" concerning the deductibility of certain amounts. ... Before an interest in a partnership would be considered a tax shelter, there must be, inter alia, statements, representations or advertisements made or proposed to made promoting the income tax deductions available, in order to recruit investors. ... " However, where a partnership interest does not meet the definition of a tax shelter, an accountant or lawyer who provides advice on the creation of such a partnership will not be considered a promoter. ...