Search - considered

Principal Issues: Whether the XXXXXXXXXX, is considered a post-secondary educational institution in Canada for purposes of subsection 118.5(1)(a). ... Moore Validation Section 952-1506 Special Processing Division 7-982865 XXXXXXXXXX- Paragraph 118.5(1)(a) of the Income Tax Act We are writing in reply to your memo of November 3, 1998, in which you asked for our opinion concerning whether the XXXXXXXXXX would be considered a post-secondary educational institution in Canada for purposes of paragraph 118.5(1)(a) of the Income Tax Act (the "Act"). ...

We recognize that an argument could be raised to the effect that the excess would under Mexican tax law be considered a revenue item. However, we would take the position that the effect of including such excess as additional income would be no different than, or could be considered as, denial of a deduction in respect of another outlay or expense made by the affiliate for the purpose of earning income. ...

The will might indicate the names of some charities that should be considered but would not attempt to control the trustees’ discretion as to the choice of charities or the allocation of funds to any particular charity. ... As noted above, while a review of the terms of the particular will would be required to determine whether the spousal testamentary trust has in fact made a gift to a qualified donee, it is our view that the trust may be considered to have made a gift in the circumstances described. ...

Generally, expenses incurred for food and beverages in these circumstances have been considered personal in nature and thus not deductible. ... Personal or living expenses will still be considered to be those which meet the personal needs of the taxpayer, such as, food, shelter and clothing. ...

Position: A Co. and B Co. would be considered to be “associated” pursuant to paragraph 256(1)(a) of the Act. ... Co. would likely be considered to be associated for the purposes of the definition of “personal services business” in subsection 125(7) of the Act. ...

In this situation, Individual B is considered to be a “supporting person” as defined in subsection 63(3) of the Income Tax Act (the “Act”) for the purposes of subparagraph (b)(ii) of the definition of “child care expense” in subsection 63(3) of the Act. ... Pursuant to Ruling XXXXXXXXXX (the “Ruling”) dated XXXXXXXXXX, Individual B was considered to be eligible for EI benefits in respect of a period of time up to the date of her marriage to Individual B. ...

A would be considered to have acquired control of the corporation, resulting in a deemed year-end (taxation year 3) pursuant to subsection 249(4). ... In this regard, we also considered the provisions of subsection 256(7), which deems there not to be an acquisition of control in some situations, and determined that they did apply to any of your hypothetical transactions. ...

You indicated that the Taxpayer was not a U.S. citizen but was considered a U.S. long term resident under the U.S. expatriation rules set out in section 877A of the Internal Revenue Code (the “Code”). ... You have further advised that the Taxpayer was considered a “covered expatriate” for the purposes of the Code at the time he/she voluntarily relinquished the green card. ...

Our Comments Prior to 1992 the employment income of status Indians performing services off-reserve for an on-reserve employer was considered, in accordance with the decision in Nowegijick, 83 DTC 5041, exempt income for purposes of section 87 of the Indian Act. ... Where this is the case, Indian employees of the XXXXXXXXXX who are involved in the non-commercial activities of the Council will be considered exempt from income tax on their employment income regardless of where they work or reside. ...

In setting out the above position, we have also considered the Huffman (90 DTC 6405), Splane (90 DTC 6442), Ransom (67 DTC 5235) and Phillips (90 DTC 1274) cases. In this regard, the Department has only accepted the Huffman, Ransom, and Splane cases in so far as the circumstances of a particular situation are essentially identical with the facts of whichever of these three cases is considered to be relevant. ...