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It is unlikely that subsection 246(2) of the Act would provide any relief as the transaction could be considered as being pursuant to or part of the purchase of the franchise by the franchisee and future rights of first refusal granted to the franchisor. 3) If the equipment were sold to the franchisee at the franchisor's cost and a cash payment were then made to the franchisee, paragraph 12(1)(x) of the Act would apply. ... Section 246 of the Act is generally considered only after the possible application of other provisions of the Act have first been considered. ...

This criteria was the subject of your previous memorandum dated January 25, 1989, to which we responded on March 31 using four examples illustrating the elements needed to be present in order for an individual living with another in the same housing structure to be considered residing with the other individual. ... The factor that..has not previously been considered is the predetermined periodic absences from the home by the contracting couple. ... It is our view, therefore, that under an arrangement as described in this memorandum, the contracting couple would be considered residing with the individuals placed in their care even though they may themselves be absent for regular five-day periods throughout the year. for Director Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch c.c. ...

You have requested confirmation: (1) that the benefits received from an employee-pay-all plan would be tax free to the recipient, (2) that a plan would-be considered an employee-pay-all plan if the employer increased the employee's earnings by the amount of the premium and then deducted the premium from the amount paid to the employee and (3) that the plan would also be considered to be an employee-pay-all plan if the employer treated the premium as a taxable benefit. ... Provided the actual documentation of the plan indicates that: a. the employees are required to pay 10OX of the cost of the plan, b. the premium which is remitted by the employer is added to the employee's income in the manner of salary and wages and c. the plan is set up as an employee-pay-all plan at the time the premium is paid, a plan such as that described in (2) above will be considered an employee-pay-all plan and any benefits received therefrom will not be included in the employee's income. ...

This interest will now be considered a pension contribution deductible in accordance with the provisions of paragraphs 8(1)(m) and 60(j) of the Income Tax Act (the "Act"). XXX filed a notice of objection for the taxation years "1986 and onward" and has applied to the courts for an extension of time in or to have his objection considered. Should the courts determine that XXX objections may be considered we ask that you allow reassessments for each of the years 1986 and 1987 on the basis of our new position. ...

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... ...

In your letter, you questioned why we considered that the provisions of subsection 55(2) of the Income Tax Act (the "Act") could apply to an issue of special shares by an Opco to a Holdco in the manner described in our letter under reference. ... Any dividend that would effect a significant reduction in the portion of a capital gain that, but for the dividend, would have been realized on a disposition at fair market value of any share of the capital stock of either Opco or Holdco immediately before the dividend and that could reasonably be considered to be attributable to anything other than "...income earned or realized by any corporation... ... Also, depending on the circumstances, the provisions of subsection 245(2) of the Act could be considered. ...

In order that payment for these types of services not be considered part of the computer software license fee subject to Part XIII withholding tax the following two conditions must be met: 1) The payment for these services should be optional. ... If the provision of the above noted services are not considered part of the computer software license fee they could still be subject to a 15% withholding under subsection 105(1) of the Income Tax Regulations if such services are rendered in Canada by non-resident personnel. ... Where, however the services are provided by way of a telephone or electronic mail hotline, and where the person providing information or advice on such hotlines is outside Canada, the services will not be considered to be rendered in Canada and thus the payments will not be subject to withholding tar under subsection 105(1) of the Income Tax Regulations. ...

Where there is strong evidence that the taxpayer continues to have the right of repossession of the containers after shipment to the customers (i.e. the containers remain the property of the supplier at all times), all such containers whether on hand or with customers would normally be considered depreciable property. On the other hand, where the customers have the ability to use the containers for whatever purpose, destroy or return them at will without consulting the supplier (e.g. returnable beer bottles), the supplier is considered to have sold the containers when they are shipped to the customer and to hold those containers on hand as inventory because they are held for sale. ... Where the returnable containers are accounted for as inventory, all containers in transit or in the hands of customers are treated as having been sold as the vendor is no longer considered to have title to the containers This position applies regardless of whether a refundable deposit has been received from the customer. ...

Under subsection 256(5.1) of the Act, Holdco may be considered to be "controlled, directly or indirectly in any manner whatever" by Mr. ... It is the Department's view that persons will be considered as having collectively acquired control of a corporation where there is evidence that they have a common link or interest or they act together to control the corporation. ... The comments expressed are not advance income tax rulings and are not considered binding on the Department in respect of any taxpayers, in accordance with paragraph 24 of Information Circular 70-6R dated December 18, 1978. ...

You have asked whether a plan which defines its employees by class can be considered a group plan if the plan covers only one employee (for example, where the employer only has one employee). ... Consequently, a plan which covers only one employee will not be considered a group plan. ... While it may be to an employer's advantage to combine the various plans so that they are treated as one plan (i.e. where one of the plans is offered to only one employee), this will only be permitted where the same class of employees are entitled to participate in each of the plans which are to be considered as one and any premium or other cost which is shared by the employer and employees is shared in the same ratio for all members of the plan. ...