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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. ...

We are of the view that a right to receive income, in and by itself, would not be considered capital property, within the meaning assigned by paragraph 54(b) of the Act, for purposes of the Act. ... Unless, the taxpayer was a trader in such rights to receive income, we doubt that the acquisition of such rights could be considered to be "in respect of a business. ...

Read's paper titled "Section 55: A Review of Current Issues" at page 18:4 of the 1988 Conference Report of the Canadian Tax Foundation: "'Safe income on hand' at a particular time with respect to a share of a corporation held by a particular shareholder is the portion of the income earned or realized by any corporation (safe income) during the relevant period that could reasonably be considered to attribute to the capital gain that would be realized on a disposition at fair market value of the share at that time......If the income has been used or set aside by the corporation to pay amounts not currently deductible for tax purposes, it cannot contribute to the gain inherent in the issued shares of the corporation. ... " In our view the principal criterion to be looked at in determining whether a particular item included in the computation of a corporation's safe income is relevant in determining "safe income on hand' is whether that income may reasonably be considered to contribute to the capital gain inherent in the shares of the corporation. ...

In considering the issue of whether the employee is entitled to a deduction under paragraph 8(1)(b) of the Act for legal fees incurred to establish or collect the benefits under the wage loss replacement plan, one must first determine whether the benefits awarded by the court are taxable under paragraph 6(1)(f) of the Act and whether the insurer is considered to be an employer for the purpose of paragraph 8(1)(b) of the Act. ... A quick glance at the types of remuneration listed in Regulation 100(1) shows that it includes pension payments, unemployment insurance benefits and other amounts which are typically paid by an entity which is not normally considered to be the recipient's employer for the purposes of the Act. ...

Approved Association An association, in order to be considered "approved", must receive written approval from our Minister. ... Non-profit Corporation for SR&ED In order for a corporation to be considered a non-profit corporation for SR&ED for a particular fiscal period, the following criteria must be satisfied: a)     the corporation's activities must be carried on without the purpose of gain for its members and any profits or other accretions shall be used in promoting its objects and no part of the income may be payable to or otherwise available for the personal benefit of any member thereof; b)     the directors and members and those directors and members who also serve as officers shall serve as directors, members and officers without remuneration and no director, member or officer shall directly or indirectly receive any profit from his/her position as director, member or officer provided that a director or officer may be paid for reasonable expenses incurred by him/her in the performance of his/her duties; c)     the corporation must not acquire control of any other corporation nor will it carry on any business as that term is defined in the Act; d)     the objects of the corporation must be to exclusively carry on or promote SR&ED. ...

Since the exchange program is for one year only, one would expect that the Canadian teacher would be considered a sojourner in Australia, thus remaining a factual resident of Canada. ... In conclusion, while questions similar to those used in determining an individual's country of residence will be useful in determining whether the taxpayer has changed her place of ordinary residence, it is our view that the fact that the Canadian resident is probably considered to be a sojourner by reason of her intention of returning to Canada at the end of the exchange program will not be conclusive in determining whether the moving expenses should be allowed. ...

It has been the Department's position that, in order for the use of the employer's recreational facilities at a nominal or no charge not to be considered a benefit in the hands of a particular employee, those same facilities must be available to employees generally. ... Paragraph 34 of the bulletin, to which you refer, sets out the principle that where the employee is provided free or low cost access to recreational facilities primarily so that he/she is better able to carry out the specific duties of employment for the benefit of the employer, with only a secondary and incidental benefit being derived by the employee, then the benefit so derived would not be considered taxable in the hands of that employee. ...