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Due to the technical complexity of the provisions of the Income Tax Act concerning the capital gains exemption, the following comments are meant only to provide an overview of the relevant provisions and under no circumstances are they to be considered to be either comprehensive or all inclusive. ... However, it is our view, with respect to a partnership having less than six full-time employees, engaged principally in providing rental spaces for mobile homes and offering no more than normal services such as grounds maintenance and snow removal, that it would not be considered to be conducting an active business and only the pre-March 1992 gains could be recognized. ...

The mere fact that an individual has ceased to be a resident of Canada does not imply in itself that their RRSP is considered to have become deregistered or that tax becomes payable under Part I Raisons POUR POSITION ADOPTÉE: It-415R, par. 4 5-933739 XXXXXXXXXX Carole Pronovost Attention: XXXXXXXXXX June 14, 1994 Dear Sirs, Subject: Withholding tax on dividends and interest paid to non-residents This is in reply to your letter of December 20, 1993 concerning withholding taxes on dividends and interest paid to non-residents. ... The mere fact that an individual has ceased to be a resident of Canada does not imply in itself that their RRSP is considered to have become deregistered or that tax becomes payable under part I by a trust on the taxable income of the trust for a taxation year. ...

If you feel that there are significant differences between the facts pertaining to the Jack River School and those involving the schools in your division or if you have any additional information that should be considered in your particular case, I would suggest you write to the Winnipeg District Taxation Office at the following address: 325 Broadway Avenue Winnipeg, Manitoba R3C 4T4 We would also like to point out that following the decision in the case of Glenn Williams v The Queen (92 DTC 6320) and as a result of a letter issued by the Department on December 29, 1992, which was followed up with considerable input from the Indian community, the Department has developed " INDIAN ACT EXEMPTION FOR EMPLOYMENT INCOME DETAILED GUIDELINES" which were released on December 15, 1993. ... You will note from Guideline 2 that, where the Indian performs his or her duties off a reserve, the employment income of the Indian is tax-exempt only if the employer is resident on a reserve and the Indian lives on a reserve, except where it can reasonably be considered that one of the main purposes for the existence of the employment relationship is to establish a connecting factor between the income in question and a reserve. ...

When an individual is a member of a partnership that is a member of a second partnership, whether the sale of real property by the second partnership or the sale of a partnership interest the fair market value of which is derived principally from real property would be considered to be "non-qualifying real property" of the individual. ... In this regard you have requested our comments on whether for the purpose of section 110.6 the particular property disposed of would be considered to be "non-qualifying real property". ...

Since both paragraphs 56(1)(d) and 60(a), as well as paragraph 104(13)(a), of the Act are, to the extent they apply, considered in computing net income for income tax purposes, it follows that they will also be considered in determining a person's entitlement to the GIS. ...

For example, a statement which says that the purpose of a plan is to provide life insurance, hospitalization insurance, sick benefit insurance and medical, surgical, dental and drug expense insurance is not considered explicit in that it is not clear that the type of life insurance to be provided is solely group term life insurance, that the only medical, surgical, dental and drug expense insurance to be purchased will be to only cover those medical, surgical, dental and drug expenditures as permitted under subsection 118.2(2) of the Act. ... Subparagraph 54(c)(v) of the Act states that a disposition of property is not considered to include any transfer of property "by virtue of which there is a change in the legal ownership of the property without any change in the beneficial ownership thereof... ...

An award of damages in respect of personal injury or death that is payable in periodic instalments is not considered by Revenue Canada to be an annuity contract and the periodic payments are not considered to be annuity payments for purposes of the Act. ...

An individual will be considered a supporting person of the child in a situation where one of the extended meanings of "child" apply in respect of the relationship between that individual and the eligible child. ... Page 23 of the pamphlet indicates that certain individuals can be considered to be a student's parent. ...

As stated in paragraph 1 of IT-447, a trust is generally considered to reside where the trustee who manages the trust or controls the trust assets resides.  ... Paragraph 1 of Article IV provides, inter alia, that a trust is considered to be a resident of a Contracting State only to the extent that income derived by such a trust is liable to tax in that State either in its hands or in the hands of its beneficiaries.  ...

The amount of a reimbursement, among other things, received by the taxpayer in respect of an outlay or expense, if included in income under paragraph 12(1)(x) of the Act may be considered a non-government assistance payment. A contract payment would include an amount payable by a non-resident person if that person is entitled to deduct that amount in computing Part I tax. (4) Where, under a contractual arrangement, a non-resident taxpayer does not carry on any business in Canada and reimburses a taxpayer in respect of SR&ED expenditures incurred by the taxpayer in Canada and the taxpayer includes the amount of the reimbursement in computing the taxpayer's income from a business carried on in Canada pursuant to subsection 9(1) of the Act, it is our position that the reimbursement would not be considered to be a non-government assistance or a contract payment for the purposes of paragraph 127(11.1)(c) of the Act. ...