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While a guideline based on distance would be appropriate in most cases, there may be situations where other relevant factors should also be considered in making such a determination. ... XXXX While the policy objective of encouraging settlement in remote areas may be served by both the Northern Residents Deduction and the position described in the bulletin, the Task Force pointed out that there is a perceived inequity in the definition of a prescribed area in that some prescribed areas are not considered by neighbouring communities as being remote. ... You may be interested to know that we have not had any queries on whether specific locations are considered remote other than your referral concerning the XXXX closures. ...

Adler (613) 957-8962 JAN 4 1989 Dear Sirs: Re: Section 80.4 of the Act We are replying to your letter dated September 13, 1988, wherein you requested our views as to when a loan is considered to be received by virtue of office or employment. ... It is the Department's position that a third party loan could be considered to be received by virtue of employment if the employer is directly involved with the initial granting of the loan. ... If the facts show that the renewal is a normal renegotiation of the mortgage at the end of its term (i.e. new terms, subject to current interest rates and lender's current terms and conditions, any portion of the previous balance could be paid down, etc.), it is our position that such a renewal will be considered a new loan for the purposes of section 80.4 of the Act. ...

The income tab treatment of the award depends on whether the amount is considered, for income tax purposes as a research grant or as a scholarship or bursary. We have reviewed the information brochures you submitted entitled "CIDA Awards for Canadians 1990-1991- Long Term Awards" and "CIDA Professional Awards- networking for the Future" and concluded that, based on the general information provided therein, these awards would not normally be in the nature of research grants as explained in paragraph 18 on the attached Interpretation Bulletin IT-75R2 "Scholarships, Fellowships, Bursaries, Prizes, and Research Grants" and Special Release thereto, an award will only be considered to be a research grant where the terms of the specific grant or award establish that the primary purpose of the award is to carry out research rather than to further the recipient's training or education. ... Where the recipient of the award sets up a temporary residence in the host country to carry out the work specified in the award, the amount expended for meals and lodging in that place would typically not be considered travelling expenses and would thus not be deductible as a research expense. ...

Receipts from an "employee benefit plan" If the receipts are not "superannuation or pension benefits" but can be considered to be from an "employee benefit plan", the total fund including the commutation would be brought into employment income pursuant to paragraph 6(1)(g) of the Act when the annuity is purchased and the commutation is received (XXXX as the annuitant is considered to have received the amount used to purchase the annuity). Any portion of the above amounts which can be considered a return of amounts contributed to the plan by XXXX would be tax exempt pursuant to subparagraph 6(1)(g)(ii) of the Act. ...

Accordingly, you are concerned that pursuant to these provisions of the Act, the estate may be considered to have disposed of the shares of the corporation for the purposes of the Act at the time of the liquidating distribution, thereby giving rise to a capital loss that may be deemed to be nil by subsection 85(4) or subparagraph 40(2)(g)(i) of the Act because the corporation and the shares will, notwithstanding any such disposition for the purposes of the Act, continue to exist until the certificate of dissolution is issued and the corporation is dissolved. ... The Department's views on when a corporation may be considered to have been wound up for the purposes of section 88 of the Act are set out in Interpretation Bulletin IT-126R dated February 3, 1975. Generally, in such circumstances, subparagraph 40(2)(g)(i) and subsection 85(4) of the Act, respectively, will not be applied because the shares of the corporation will not be considered to have been acquired by the shareholder immediately after the disposition or to have been disposed of by the shareholder to the corporation. ...

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 1OO% 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. ...

Here the payment involved was considered to be on account of capital and this may have been unacceptable for both the payer and the recipient. ... All the transactions were assumed to take place on a routine basis and thus all are considered to be on income account. ... However, once a transaction is considered to be on account of capital, then the taxpayers have the option of making a subsection 20(24) election. ...

The factors used to determine the nature of a particular payment that may be considered a windfall or gift are discussed in paragraphs 1.2 and 1.3 of Income Tax Folio, S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime (“Folio”) available on the CRA website. ... It is a question of fact whether the Contributions would be considered a gift. ... Consequently, in our view the Contributions would likely be considered a gift and would not have to be included in the recipients income. ...

You have asked us to clarify whether the virtual medical services are considered to be rendered in the jurisdiction where the health care professional or the patient is located at the time those services are rendered. ... It is a question of fact whether a virtual medical service is considered rendered at the location of the health care professional, the location of the patient, or both. ... Each of these requirements must be considered before a determination can be made. ...

More specifically you have asked if the Device is considered an electrotherapy device and whether it would be eligible for the METC if prescribed by a dentist or other medical practitioner. ... As the Device provides a therapeutic use of electricity and it has been designed for the treatment of obstructive sleep apnea, it is our view that the Device would be considered a qualifying electrotherapy device for the treatment of obstructive sleep apnea under subsection 5700(z.2) of the Regulations. Provided the remaining conditions included in paragraph 118.2(2)(m) of the Act are met (as noted above), the Device could be considered an eligible medical expense. ...