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We have reviewed the circumstances of this case as outlined above and offer the following observations: Generally, an individual who is on maternity leave is still considered to be under an employment contract, is still expected to return to her duties of employment after a specified period of leave, and is not entitled to any payments normally associated with the termination of employment. ... Consequently, it is our conclusion that the full amount of the settlement can reasonably be considered to be in respect of the general damages component of the human rights complaints. ...

XXXXXXXXXX Our Comments: Based on our understanding of the facts, it appears that the funding received by XXXXXXXXXX should be considered to be a "scholarship or bursary" as discussed in Interpretation Bulletin IT-75R2 and the special release thereto. ... Her Majesty the Queen, (78 DTC 6043) (F.C.T.D.), the scholarship may be exempt from taxation by virtue of paragraph 81(1)(a) of the Income Tax Act if it is paid to an Indian under a treaty or agreement between a band and Her Majesty so that it may be considered personal property of an Indian situated on a reserve within the meaning of section 87 of the Indian Act. ...

Where a particular health plan does not qualify as a PHSP, the plan or the portion thereof which does not qualify and which has been segregated from the rest of the plan, will likely be considered to be an employee benefit plan unless it is structured as an employee trust as described in the attached Interpretation Bulletin IT-502 "Employee Benefit Plans and Employee Trusts". ... Where both the employee and employer have made contributions to such a plan, any benefit which would otherwise be taxable to the employee can be reduced to the extent that the amount received out of the plan can be considered to be a return of the employee's contribution to that plan. ...

Such income and benefits are considered to be property of an Indian on a reserve. In order to reach that decision the Court had to conclude that the situs of the debtor (being on a reserve) is not the sole factor to be considered in exempting income from taxation since unemployment insurance benefits are not paid from a reserve. ...

With respect to the above concern, we have considered the provisions of section 3 and subsection 70(2) of the Act. ... In relation to the above circumstances, it is our view that, while those rules modify the manner in which the separate return under subsection 70(2) is to be filed, it does not alter our position that the separate return filed in respect of the Individual's rights or things at the time of death is to be considered to be that of someone other than the Individual for the purposes of section 180.2 of the Act. ...

As indicated in paragraph 21 of Information Circular 70-6R2 dated September 28, 1990 (the "Circular"), requests for written opinions on completed transactions are generally considered by the taxpayer's local District Taxation Office. ... Legal expenses incurred to establish a right to income (including whether other persons are or are not income beneficiaries under a trust) are considered to be non-deductible capital expenditures in accordance with the reasoning in the court case The Queen v. ...

In these circumstances, the employer's place of business must be determined in relation to each teaching engagement and that, in this regard, it is considered to be the school at which the occasional teacher teaches. ... As a further comment in respect of (i) above, we are mentioning that the phrase "in different places" is not considered to be relevant to a situation where, during a period of employment, an individual carries out his or her employment duties at one location. ...

Please note that a plan to provide coverage for an employer's obligation for sick leave credits is not considered a group sickness or accident insurance plan as referred to in paragraph 6(1)(a) of the Act. ... The timing of the taxation of any taxable benefits which are provided under the plan will depend on whether the portion of the plan which provides such benefits is considered an employee benefit plan, an employee trust, a salary deferral arrangement or a retirement compensation arrangement. ...

However, a change in trustee together with a substantial change in the ownership of the beneficial interest in the trust will be considered a change in control of the corporation. ... In that regard, control of the private corporations may be considered to have been acquired again as a result of the appointment of the two new trustees if Mr. ...

Thus, it seems clear to us that, in the fact situation outlined in your letter, Partnership B should be considered a separate "person" for the purpose of the calculation of Partnership A's at-risk amount in Partnership B. ... Your conclusion seems to ignore paragraph 96(2) of the Act specifically stating that for the application of sections 96 to 103 of the Act, such as paragraph 96(2.2)(c) of the Act, the assumption in paragraph 96(1)(a) of the Act, i.e. a partnership should be considered to be a separate person, should apply. ...