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You would like to know whether the overall project might be considered an "installation project" for the purposes of Article V, paragraph 3 of the Canada-United States Income Tax Convention, 1980 (the "Convention"), and therefore a permanent establishment if it exceeds 12 months. ... You consequently maintain that even where the overall contracts extend over 12 months, US Co should not be considered to have a permanent establishment since the "installation" portion of the contract would be less than 12 months. ...

The context in which the word "regularly" is used in paragraph 5 is considered to be relevant to most situations. ... Of course, the travel in the second instance from the employee's residence to the customer location and the travel from the customer location to the employer's premises would not be considered to be of a personal nature. ...

The amount, if any, that is considered to be reasonable must be based on the facts of each particular case. ... It would not be considered reasonable for a shareholder who provides no services to the corporation in which he holds the shares to receive a salary. 3) Subject to the bounds of reasonableness with respect to both the level of salary and bonuses for services performed and the rate of return on investment in shares, the Department generally accepts that a principal shareholder-manager is entitled to determine a mix of salary and dividend that he considers appropriate. ...

Generally, this election provides that the trust will be considered to have disposed of the property on February 22, 1994 for proceeds equal to the amount designated in the election. The "elector" trust will then be considered to have reacquired the property immediately after the deemed disposition at the designated amount. ...

Pursuant to subsection 104(24) of the Act, an amount is not considered to have become payable unless it is paid in the year to the beneficiary of the trust or the beneficiary was entitled in the year to enforce payment of the amount. ... However, as stated in paragraph 36 of Information Circular 77-16R4, where an amount paid or credited by a trust to a non-resident beneficiary may reasonably be considered to be a distribution of a capital dividend received by the trust on a share of the capital stock of a corporation resident in Canada, that amount is subject to Part XIII tax under subparagraph 212(1)(c)(ii) of the Act. ...

The facts as submitted are as follows: XXXXXXXXXX XXXXXXXXXX Taxpayer position XXXXXXXXXX indicates that the rebates received at the end of March and April are not considered for accounting and tax purposes as of December 31 because the amounts are not known at the date of the financial statements. ... If so, then the amount must be considered a contingent liability and therefore not deductible under paragraph 18(1)(e) of the Act. ...

We refer you to paragraphs 21 and 22 of Interpretation Bulletin IT-120R4 which provides a general discussion of the factors to be considered in the determination as to whether or not land in excess of 1/2 hectare qualifies as a principal residence. ... If the issue of subdivision restrictions or minimum lot sizes is to be considered, the details of the restrictions and zoning should be provided. ...

Where payments are made by a Canadian resident to a non-resident and such payments are in respect of the use of, or the right to use, software it is Revenue Canada's view that the payments represent compensation for the right to use a secret formula or process and are considered to be royalties for the purpose of most, if not all, of Canada's income tax treaties. ... For example, for amounts remitted in 1994, only those requests received before 1997 will be considered for refund. ...

One of the conditions that must be met for a property to be considered a "qualified farm property" within the meaning of subsection 110.6(1) of the Act, is that the property be used in the course of carrying on the business of farming in Canada. ... Some of the criteria which should be considered in making this determination are set out in Interpretation Bulletin IT-322R. ...

However, the rationale for living in a certain place is not sufficient to enable the place of residence to be considered to be somewhere other than where it actually is. ... Thus, when applying the guidance provided by the Williams case that one needs to consider and weigh the factors which connect an Indian's income to a reserve, the fact that a Band has a reserve is considered significant. ...