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Paragraph 60.1(3)(a) provides that such amounts paid in the period ("Prior Period") consisting of the period prior to the time in the year when the agreement or order is made or in the preceding year, are deemed to be paid under the agreement or order if the document provides that they are to be so considered. ... As explained in paragraph 22 of Interpretation Bulletin IT-530R, Support Payments, a lump sum payment required by a court order or written agreement in respect of a period prior to the date of the order or agreement is not considered a qualifying support amount for purposes of subsection 56.1(4). ...

Reasons: (1) The CRA has decided not to seek leave to appeal of the decision of the FCA before the SCC on the ground that this decision does not raise any question of national impact. (2) It seems that, the concept of "control in fact", as per its meaning in subsection 256(5.1) of the ITA, appears not to have been considered in the determination of whether La Survivance was eligible to a BIL under subparagraph 39(1)(c)(iii) of the ITA TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 2006 Question 24 Jurisprudence Dans La Survivance c. ... However, it seems that, in this case, the concept of "control in fact", as per its meaning in subsection 256(5.1) of the ITA, appears not to have been considered in the determination of whether La Survivance was eligible to a BIL under subparagraph 39(1)(c)(iii) of the ITA. ...

(a) Would the cost of the charging station be considered part of the cost of the vehicle (ie a capital component) or part of the operating costs of the electric vehicle (and thus subsumed in the operating expense benefit)? ... In our view, there are no specific factors beyond those described in Income Tax Folio S2-F3-C2 that would be considered in situations involving electric vehicles. ...

In order for a trust, funded with the proceeds of an RRSP or an RRIF available on the death of an individual and the terms of which have been established during the individual's lifetime separate from his will, to be considered a "testamentary trust" within the meaning of subsection 108(1) of the Act, in our view, the following conditions would have to be satisfied:? ... The designation of the trust as beneficiary of the RRSP or RRIF is considered under the applicable provincial legislation to be a testamentary instrument;? ...

However, when the payment made is for a child under the compulsory school age, the services being provided are generally considered child care rather than education, unless the facts indicate otherwise. ... On the other hand, for those students who do not use such services before or after school, no amount of the fees paid on their behalf can be considered as a child care expense. ...

To establish the contrary, the child or the child's legal representative may write to the tax services office outlining the reasons why the child should be considered financially dependent on the annuitant at the time of death. Factors that would be considered when establishing the existence of a child or grandchild's financial dependence include: 1. the income of the child from all sources; 2. the cost of living (including the cost of the child or grandchild's medical or special care requirements being paid by the annuitant at time of death) and the ability of the child to provide for self-support; and 3. the support provided to the child from sources other than income (including the annuitant). ...

To the best of your knowledge and that of Licensee1, none of the issues involved in this ruling request: i. is in an earlier return of Licensee1 or a related person; ii. is being considered by a Tax Services Office or Taxation Centre in connection with a previously filed tax return of Licensee1 or a related person; iii. is under objection by Licensee1 or a related person; iv. is before the courts; or v. is the subject of a ruling previously considered by the Income Tax Rulings Directorate. ...

Royalty payments for the right to reproduce copies of the copyrighted work of an artist and to distribute those copies are considered by the CRA to be royalties in respect of a copyright in respect of the production or reproduction of the work that are exempt from Part XIII tax under subparagraph 212(1)(d)(vi) of the Act. ... However, where a license agreement also specifies that the licensor agrees not to reproduce or distribute or permit any other person to reproduce or distribute copies of the artistic work in a particular geographical area specifically assigned to the licensee, a portion of the payments derived by the licensor under the agreement would be considered in respect of such undertaking and would fall under subparagraph 212(1)(d)(iv) of the Act. ...

However, investment income is generally considered to be earned off reserve and, as such, is taxable to a status Indian upon receipt. ... A calculation can then be made to determine the part of the withdrawal that is reasonably considered to be in respect of the non-taxable withdrawal of the contributions made with tax-exempt income. ...

Further, for purposes of the withholding requirements under subsection 103(4) of the Regulations, any payment from a DPSP (other than as referred to in subparagraph 147(2)(k)(v) of the Act) will be considered a lump sum payment pursuant to paragraph 103(6)(b) of the Regulations and therefore, will be subject to withholding at the lump sum rates. ... As such, it is our view that an amount is considered "paid" where it involves the actual or constructive delivery of money or its equivalent in return for goods or services or in discharge of an obligation. ...