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Position: Yes this time can be considered. Reasons: Paragraph 110.6(1)(b)(i) of the definition of a "share of the capital stock of a family farm corporation" indicates that the property may be used by the corporation or a person referred to in subparagraph (a)(i). ... Therefore, in the fact situation you have described, 20 of the 32 years of ownership would be considered years during which the property was used in the business of farming. ...

However, levies made during a year on some or all members of a trade union to provide funds for the prosecution of a legal strike of the union are considered by the courts as annual dues if the levies are capable of recurring and have not been designated by the union as “special assessments”. The interpretation of what constitutes a “special assessment” was considered by the Federal Court- Trial Division in 1987 in Darrel H. ...

When a taxpayer (the “transferee”) acquires ECE from a person (the “transferor”) who does not deal at “arm’s length,” subsection 14(3) of the Income Tax Act (the “Act”) applies to effectively reduce or grind the transferee’s “eligible capital expenditure” by 4/3 of the total of all amounts that may reasonably be considered to have been claimed as a capital gains exemptions, under section 110.6 of the Act, by the transferor or any other person with whom the transferee was not dealing at arm's length in connection with the transferor's disposition of the property to the transferee or in connection with any previous disposition of the same property. ... Pursuant to subsection 251(6) of the Act, a child and his parents, as well as married persons, are considered connected by a blood relationship. ...

Other factors that also have to be considered, and that were not provided, are whether there were any provincial or municipal laws in effect, at the time the property was acquired, which imposed minimum lot size restrictions in excess of 1/2 hectare, severance restrictions, or both, and whether application could nonetheless have been made to subdivide the property into smaller parcels. ... For instance, if it was used for income-producing purposes, it will usually not be considered necessary for the use and enjoyment of the housing unit as a residence. ...

Reasons: If the educational assistance which is received by a Status Indian, and not considered taxable by virtue of paragraph 81(1) of the Act and section 90 of the Indian Act, does not fall into any of the exceptions provided for in subparagraphs 118.5(1)(a)(ii.1) through to (iv), the individual will be entitled to the tuition credit. ... Her Majesty the Queen, (78 DTC 6043) (F.C.T.D.), the scholarship is exempt from taxation by virtue of paragraph 81(1)(a) of the Income Tax Act as it is paid to an Indian under a treaty or agreement between a band and Her Majesty so that it is considered personal property of an Indian situated on a reserve within the meaning of section 87 of the Indian Act. ...

Paragraph 6 of Interpretation Bulletin IT-120R4, Principal Residence, explains who is considered to be a member of an individual’s family unit for this purpose. Accordingly, while it is clear that only one of the two properties can be designated as the surviving spouse’s principal residence for any taxation year after 1981, you ask us to confirm that the provisions of subsection 40(4) of the Act permit both properties to be considered the individual’s principal residence for the taxation years before 1982. ...

As the property is no longer considered to be located in a quiet country setting, you propose to sell it. ... Under that definition, if the total area of the contiguous land upon which a housing unit is situated, exceeds 1/2 hectare, the excess land is considered not to have contributed to the use and enjoyment of the housing unit as a principal residence, unless it is established that the land in excess of 1/2 hectare was necessary for such use and enjoyment. ...

When an agreement or order, made after April 1997, varies a child support amount payable pursuant to a pre-May 1997 order, the day on which the first payment is required to be made is considered to be the “commencement day” and the new order falls under the new child support rules. ... You have requested that the Department of Justice issue a ruling confirming that the July 31,1997 written agreement will not be considered to be a court order made after April 1997 for purposes of the new child support rules. ...

Principal Issues: tax treatment of business income of self employed Indian Position: general comments, must examine connecting factors, mainly location of revenue generating activities and location of business customers Reasons: these factors considered to be most significant connecting factors in determining location of income on or off a reserve. ... If, at some point, you were to harvest logs on the reserve, this would be considered an important connecting factor in determining the location of that income. ...

The monthly $XXXXXXXXXX arrears payments, that will be recognized by the court in an order made after April 1997, would not be considered, in and by themselves, to be a child support amount that became payable by XXXXXXXXXX under the post-April 1997 court order, but rather would represent an amount in respect of periodic support payments that became payable by XXXXXXXXXX under the 1995 court order, that had fallen into arrears. ... Consequently, an amount may still be considered to be payable on a periodic basis even when the payment is made late. ...