Search - considered

Levy is the result of the high cost of a law suit against XXXXXXXXXX Position TAKEN: Even if we accept that the due meets the definition of "annual" as determined in Lucas and that the levy has been presented to the membership as necessary to maintain membership, we believe that the provisions of 8(5)(c) will deny the deduction as the fund appears to be a special purpose fund (not an operating expense that could reasonably be considered an "ordinary operating expense"). ... The Queen (87 DTC 5277) that amounts only need to be capable of recurring in order to be considered "annual" for purposes of subparagraph 8(1)(i)(iv) of the Act, we have not been advised that the $5.00 per week levy is required to "maintain membership"; however, we have assumed this to be the case for the purpose of the remainder of our reply. ...

The central management and control of an organization is usually considered to be exercised by the group that performs the function of a board of directors of the organization. ... I would also like to point out that the employment duties of each particular Indian employee must be considered to determine if they were in connection with the employer's non-commerical activities carried on exclusively for the benefit of Indians who for the most part live on reserves. ...

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. ...

If the employer provides the benefits by way of a contribution to a trust or fund held by a third party, such as an insurer, for the payment of claims under the plan, the tax treatment will depend on whether the trust or fund is considered an "employee benefit plan" or an "employee trust" as described in the attached Interpretation Bulletin IT-502 "Employee Benefit Plans and Employee Trusts". ... Thus a pension plan which provides for spousal benefits to be paid to individuals who are not considered spouses for the purposes of the Act cannot be registered as a registered pension plan. ...

Reasons FOR POSITION TAKEN: If the capital gains election is filed in respect of qualified farm property, the property will be considered to have been last acquired after June 17, 1987. ... Therefore, in our opinion, if the capital gains election is filed in respect of qualified farm property, the property will be considered to have been last acquired after June 17, 1987. ...

It does not require that the further limitations set out in subsection 8(13) of the Act be considered. ... Although subsection 8(13) of the Act contains further restrictive conditions involving the extent to which the work space in the home is used in the performance of employment duties, subsection 8(10), in our view, does not require these to be considered in assessing the employer's obligations in providing the certification. ...

Our Comments Paragraph 6(1)(e) of the Act provides that when an employer makes an automobile available to an employee, the employee must include in his income for the year an amount that is considered a reasonable standby charge. ... In this case, if the value of the publicity or advertising has not itself been quantified then in the absence of any other details that value would equal the fair value for the lease of the automobile and that value would be considered the cost to the employer in providing the automobile to the employee. ...

Specifically, you asked us to rule that XXXXXXXXXX would, by virtue of paragraph 149(1)(d) of the Income Tax Act (the "Act"), be exempt from tax under Part I of the Act, provided that, at all relevant times, not less than 90% of the issued shares of XXXXXXXXXX are owned by XXXXXXXXXX You also asked us to rule that XXXXXXXXXX would be exempt from tax under Part I of the Act by virtue of paragraph 149(1)(d) of the Act, if not less than 90% of the issued shares of XXXXXXXXXX were owned by a wholly-owned subsidiary of XXXXXXXXXX and that shareholder loans would be considered capital for purposes of paragraph 149(1)(d) of the Act. ... Therefore, in your situation, every wholly-owned subsidiary of XXXXXXXXXX would be exempt from Part I tax because Her Majesty would be considered to own the shares of such subsidiaries. ...

Where an employer and employee have agreed to share in the payment of a particular benefit, whether or not evidenced by an employment contract, such an agreement will be considered to be in effect until such time as both the employer and employee have agreed to a change. ... Where an employer makes available to its employees both an employee-pay-all disability plan and a disability plan to which the employer contributes, the plans will be considered as a single plan to which the employer has made a contribution unless there is no cross-subsidization between the plans and the rate of contribution and level of benefits is not dependant upon the existence of the other plan. ...

Although ordinarily this requirement necessitates that there be an express requirement within the terms of a written contract of employment, it is the Department's general position that this requirement may also be considered to have been satisfied where it is tacitly understood by the employer and the employee that the supplies be provided by the employee. ... Although subsection 8(13) of the Act contains further restrictive conditions involving the extent to which the work space in the home is used in the performance of employment duties, subsection 8(10), in our view, does not require these to be considered in assessing the employer's obligations in providing the certification. ...