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We understand that, to the best of your knowledge and that of the taxpayers, none of the issues raised in this ruling is being considered by a District Office or Taxation Centre in connection with an income tax return already filed, is the subject of any notice of objection or is under appeal. ... Ruling Given Provided that the preceding statements constitute a complete and accurate disclosure of all of the relevant facts, proposed transactions, and purpose of the proposed transactions and provided further that all the proposed transactions are carried out as described above, we confirm that XXXXXXXXXX will be considered to be organized for social welfare or civic improvement, with no part of the income payable or otherwise available for the personal benefit of any person so that in any year in which it in fact operates on that basis, (this being a matter on which we do not rule since it is a question of fact the determination of which can only be made retrospectively for each taxation year) it will qualify for that year as a non-profit organization under paragraph 149(1)(l) of the Act and thus be exempt from Part 1 tax upon its, otherwise, taxable income. ...

Also, you have advised that, to the best of the knowledge of yourself, none of the issues involved in this advance income tax ruling has or is being considered by an office of Revenue Canada in connection with an income tax return previously filed and that none of the issues being considered in the context of this ruling is the subject of a notice of objection or is under appeal. ...

Reasons: The location of customers is relevant except where it can reasonable be considered that one of the main purposes for the establishment of the business-client relationship with the First Nation organization is to serve as a connection between the Indian’s business income and a reserve. 5-972173 XXXXXXXXXX Karen Power, C.A. (613) 957-8953 Attention: XXXXXXXXXX May 12, 1998 Dear Sirs: Re: Self-employed Income Earned by a Status Indian We are writing in response to your letter of August 11, 1997 wherein you requested our comments regarding the taxation of income earned by a self-employed status Indian. ... Consequently, in the above-described situation, the weight that the on-reserve location of the customers would otherwise carry, as a connecting factor, will not be recognized if it can reasonably be considered that one of the main purposes for the establishment of the business-client relationship with the First Nation organization is to serve as a connection between the logger’s business income and a reserve, by acting as an intermediary between the logger and actual log buyers who are located off reserve. ...

For the purposes of each of the seven Income Tax Conventions (the “Conventions”) which Canada entered into with the above mentioned countries, all payments (periodic or lump sum) out of RRIFs are considered to be pensions. ... If the pension payments include both a lump-sum pension payment and PPPs, the lump-sum pension payment is considered to have been paid first. ...

Principal Issues: whether an employee is taxed on the benefit of employer assistance with travel to work when seconded to a work place 700 km away & normally allowed to work at home rather than relocate Position: in the particular facts presented, yes Reasons: travel to employer’s place of business on a weekly basis is still personal even though the employee’s home is also considered a normal place of work for that employee- the exception in 6(6) for special work site would have applied if the employer had paid for the employee’s accommodation at the special work site but in the case presented, they choose to permit the employee to telework from his home except for weekly meetings. ... If an employee who normally works from home is required to regularly attend staff or other meetings at the employer’s place of business, the employer’s place of business is also considered to be one of the employee’s regular places of work. ...

In particular, the issue is whether the shares would be considered to be acquired by the partnership or by the corporate partners for purposes of section 84.1 of the Act. ... Consequently, Corporations B and C would be considered to be the purchasers of the shares and section 84.1 may be applicable to the situation that you have described. ...

Principal Issues: A) Would an amount be considered a retiring allowance; B) Would the employee be entitled to a deduction under paragraph 60(j.1) of the Act; C) Would a retiring allowance amount be deductible by the employer. ... To the best of your knowledge and that of Opco none of the issues in respect of which rulings are herein requested is: (a) in an earlier return of Opco or a related person, (b) being considered by a tax services office or tax centre in connection with a previously filed tax return of Opco, (c) under objection by Opco or a related person, (d) before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has not expired, and (e) the subject of a ruling previously issued by the Directorate. ...

Reasons: On the basis of the facts submitted by the taxpayer, the investment would be a share of a non-resident entity that would reasonably be considered to derive its value primarily from portfolio investments in trusts, funds or entities. ... In this respect, the Act requires the following factors to be taken into consideration: a) the nature, organization and operation of any non-resident entity and the form of, and the terms and conditions governing, the investor’s interest in, or connection with, any non-resident entity; b) the extent to which any income, profits and gains that may reasonably be considered to be earned or accrued, whether directly or indirectly, for the benefit of any non-resident entity are subject to an income or profits tax that is significantly less than the income tax that would be applicable to such income, profits and gains if they were earned directly by the investor; and c) the extent to which the income, profits and gains of any non-resident entity for any fiscal period are distributed in that or the immediately following fiscal period. ...

Our Comments Pursuant to subparagraph (a)(vi) of the definition of “qualified farm property” in subsection 110.6(1) of the Act, real property may be considered to be used in the course of carrying on the business of farming in Canada if it has been owned, by the individual, a spouse, child or parent of such a person, a family farm partnership in which any of the above persons have an interest or a personal trust from which the person acquired the property, throughout the 24 months preceding the sale. ... Paragraph 9 of IT-433R “Farming or Fishing- Use of Cash Method” indicates that the crop share received by a landlord in a sharecropping arrangement is considered to be rental income and not income from farming. ...

While the patient need not be exclusively reliant upon one individual or entity in order for the patient to be considered a dependant of the individual within the meaning of subsection 118(6) of the Income Tax Act, the availability and quantum of other forms of support will be relevant in determining whether the patient in fact relies upon the support given by that individual. ... To what degree are the payments made by the grandparents considered gifts as opposed to support payments which the mother and children can expect to receive regularly? ...