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Reasons FOR POSITION TAKEN: The terms of the settlement are considered to be consistent with the Department's position set out in IT-365R2 (in particular paragraphs 3 and 5). ... To the best of your knowledge, and that of the taxpayer involved, none of the issues contained herein: (i) is in an earlier return of the taxpayer 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 the taxpayer or a related person; (iii) is under objection by the taxpayer or a related person; and (iv) is before the courts or, if a judgement has been issued, the time limit for appeal to a higher court has not expired. ...

However, where an arrangement to return to the Federal Government is made prior to the initial departure from the Federal Government, then as stated in subparagraph 3(b) of IT-337R3, the Employee would not be considered to have lost his employment and the amount received from the Federal Government would not be considered a retiring allowance. ...

A reimbursement is considered to be a repayment made to a person with respect to expenses incurred. Where the amount received in respect of relocation expenses is considered to be an allowance, the full amount is generally required to be included in the employee's income although the recipient, in almost all cases, will be entitled to claim moving expenses. ...

In our view, the awardees are considered to be employed under a contract of service with IDRC and, therefore, the awards would be employment income under subsection 5(1) of the Act. ... Therefore, the awardees are considered to be under a contract of service with IDRC. ...

McKimmon, 90 DTC 6088, the Federal Court of Appeal listed criteria that should be considered in making the distinction between periodic payments made as an allowance for maintenance, and payments made as instalments of a lump sum or capital sum. ... (d) Whether the payments purport to release the payer from any future obligations to pay maintenance- If there is such a release the payments will normally not be considered an allowance for maintenance. ...

Generally, however, a trust or estate is considered to reside where the trustee, executor or other legal representative who manages or controls the trust or estate assets resides. ... In the scenario described above, it is likely that the estate would be considered to be resident in Canada as the sole executor under the estate is a Canadian resident individual. ...

Paragraph 18 of IT-259R3 provides a discussion of the term "similar business," it states that the term is "interpreted in a reasonably broad manner" and that two businesses will be considered to be "similar" if they both fall within, amongst others, "farming." Generally, in the situation where a taxpayer, directly or indirectly, in any manner whatever, acquires an eligible capital property from a person or partnership with whom the taxpayer does not deal at arm's length and the transferor has claimed a capital gains exemption pursuant to section 110.6 of the Act, subsection 14(3) of the Act applies to effectively reduce the taxpayer's eligible capital expenditure, within the meaning of subsection 14(5) of the Act, by 4/3 of the total of all amounts that may reasonably be considered to have been claimed as a capital gains exemption in respect of the disposition of that property by the transferor or any other disposition of that property before that time. ...

., the lessee shall, in addition to the royalty provided for in subsection (2) hereof [the basic royalty], pay to the lessor a royalty of [whatever the agreed percentage was] percent of the net proceeds of production (herein referred to as “Net Royalty”)” The determination of whether something can reasonably be regarded as an acquisition cost is a question of fact and all relevant information should be considered in making such a determination. ... However, the amounts previously considered were less than $10,000 per year. ...

If there is no trust relationship between the employer and employees with respect to the funds of the Plan (which seems unlikely given our understanding of the collective agreement), there would be no authority to tax employees on the amount of employment income not received (i.e. the amount required as a contribution to the Plan) unless the Plan could be considered to be a salary deferral arrangement or an employee saving or thrift plan. ... As stated above, although it is strongly recommended that such a trust be evidenced by a written trust indenture or deed, the employer may well be considered the trustee of the Plan based on the collective agreement which sets out the details of the Plan. ...

Whether or not a loan made by a corporation to an individual could be considered to be received by the individual in his/her capacity as an employee or as a shareholder or a person connected with a shareholder, involves a finding of fact in each case. ... The Department takes the position that where a public corporation makes a loan to a shareholder or a person connected to a shareholder in his/her capacity as an employee rather than as a shareholder, on the same terms and conditions as to other employees who are not shareholders, the loan would be considered to be a loan received by virtue of one's office or employment rather than one's share-holdings. ...