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If a telephone conversation of an employment nature does constitute an activity that is in connection with or in the course of the office or employment', then, can the travel between a personal residence and the usual work location be considered not to be of a personal nature if such telephone conversations are being conducted during that period of travel? ... Paragraph 5 of IT-63R3 outlines the Department's position on what type of travel is considered personal. Distance travelled which is not personal in nature (in relation to the employer's business) is considered to be in connection with or in the course of employment; other distance travelled is not. 2&3. ...

It is our view that where amounts are paid out of an RCA and such amounts are received as the result of withdrawing from business or active life (i.e. retired) such payments would be considered to have been made from a retirement plan. ... Where amounts received out of an RCA are considered to be in the form of retirement benefits, it is our view that such an RCA would constitute a "retirement plan". Accordingly, such an RCA would be considered as a "pension" for purposes of paragraph 3 of Article XVIII of the Canada-U.S. ...

We have considered whether the payment is exempt from Part XIII withholding tax by virtue of subparagraph 212(1)(d)(vi) of the Act. ... S. parent and made available to a Canadian subsidiary was copied and distributed to the public by the Canadian subsidiary, the payments were considered to have been for the reproduction of a literary work. There is one further issue to be considered with respect to any copyright fee paid by a taxpayer, especially where the payor and the payee are not dealing at arm's length, as appears to be the case with XXX and XXX. ...

" With respect to maintenance payments, our general position is that the two following conditions must be met in order for them not to be considered part of the computer software licence fee subject to Part XIII withholding tax. 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 licence 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 tax under subsection 105(1) of the Income Tax Regulations. ...

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. ...

It proposes a new subsection 110.6(1.1) of the Income Tax Act, which provides that the fair market value of a producer's NISA account is considered to be nil for purposes of determining whether a share satisfies the definitions "qualified small business corporation share" or "share of the capital stock of a family farm corporation".  ... The draft legislation also proposes to amend paragraph 125(7)(c) of the Income Tax Act to provide that all amounts in respect of a NISA account which are included in computing the income of a corporation for the year will be considered income from an active business.  As a result, payments out of Fund No. 2 representing the interest in respect of the corporation's participant non-matchable deposit and any return on investment in respect of a corporation's participant matchable deposit would be considered "income of the corporation from an active business" for purposes of section 125 of the Income Tax Act. ...

You have requested our opinion as to whether Company X's interest in the office building is considered to be rental property as defined in subsection 1100(14) of the Regulations and as such, whether its claim for capital cost allowance will be computed pursuant to subsection 1100(11) of the Regulations. ... However, based on the above information it is our opinion that the office building would not be considered a rental property as defined in subsection 1100(14) of the Regulations for the purpose of determining Company X's taxable income.  The reasons for this opinion are as follows: 1)     Allocation of floor space is generally considered a reasonable basis for determining the principal use of a building. 2)     A total of 54% of the building is occupied by the owners of the building and thus it would not appear to be used principally for the purpose of gaining or producing gross revenue that is rent. 3)     Company X occupies 21% of the building.  ...

Accordingly, pensions under the Old Age Security Act, benefits under the Canada or Quebec Pension Plans, alimony and any other amounts which are exempt from tax by virtue of the Canada-U.S.Income Tax Convention (the "Convention") will be considered to fall within the expression "...liable to pay tax under Part XIII of the Act... ... It is our view that any amounts which are exempt from tax in Canada, by virtue of a tax agreement or convention would not be considered as being "...included in the individual's taxable income... ... Therefore, in A above, any amounts which are exempt by virtue of a tax agreement or convention will not be considered as having been included in the individual's taxable income for purposes of the fifty percent test in paragraph 217(c) of the Act. ...

In these cases, the consideration given by the employee is considered to be the employee's covenants as found in the collective agreement or contract of service. Benefits received under a PHSP are not taxable in the hands of the employee and the particular expense reimbursed is not considered to be a medical expense of the employee by virtue of paragraph 118.2(3)(b) of the Act. However, employee contributions to a PHSP are considered to be eligible medical expenses under paragraph 118.2(2)(q) of the Act for the purposes of calculating the medical expense tax credit. ...

"  You cite three cases which you believe mitigate against our position and you have asked specifically if a taxpayer acquiring the exclusive rights to market a software product in Canada is considered not to have acquired the software for use because of the restriction to Canada as a geographic region. In our view, the three cases cited do not refute our views on when the sale of computer software is considered to occur nor do they refute our views that a `license to use computer software does not include a contractual right to buy and resell, or to otherwise market computer software'.  ... The nature, purpose and anticipated life of this computer software should be considered in determining whether the acquisition costs should be written off in the year the cost was incurred or whether the costs should be capitalized and included in Class 12.  ...