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The dual citizen would not be covered under the CPP where the person was considered to be "an employee engaged locally outside Canada". ... In the case where a dual Canadian/U.S. citizen is sent by the Canadian Government to work at the Canadian Embassy in Washington, the person's employment would be considered to be pensionable employment under subsection 16(1) of Part III of the CPP Regulations. ...

Where two separate plans can be considered to exist pursuant to the above comments (i.e., the employee derives benefits from a PHSP and his or her same-sex partner derives benefits from a health care plan that does not qualify as a PHSP), the benefits from the PHSP would be non-taxable and the benefits in respect of the non-qualifying plan would be subject to tax. ... If the employer provides the benefits from a non-qualifying plan 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". ...

Reasons FOR POSITION TAKEN: As stated in paragraph 7 of IT-373R, Farm Woodlots and Tree Farms, "A taxpayer who is not otherwise engaged in a lumbering or logging business and who undertakes the reforestation of an area of land with the objective of producing mature trees at a date that may be 40 or 50 years in the future, or even longer, is considered to be farming. ... As stated in paragraph 7 of IT-373R, Farm Woodlots and Tree Farms, "A taxpayer who is not otherwise engaged in a lumbering or logging business and who undertakes the reforestation of an area of land with the objective of producing mature trees at a date that may be 40 or 50 years in the future, or even longer, is considered to be farming. ...

With respect to the amount paid by the remaining partner (the "proprietor") for a partnership interest of a former partner, we note that paragraph 95(1)(g) explicitly states that such an acquisition shall be considered to be an acquisition of a partnership interest and not to be an acquisition of any property of the former partnership. Accordingly, no amount of the cost of the acquisition by the proprietor can be considered to be an acquisition of property other than a partnership interest. ...

Our understanding of the facts is as follows: 1.An employer has made contributions into a trust which is considered to be an RCA as defined in subsection 248(1) of the Income Tax Act (the "Act"). 2.Refundable tax has been paid pursuant to Part XI.3 of the Act. 3.The net contributions were then used by the RCA to acquire a life insurance policy. ... Nevertheless, since this excess would be considered to be income from property it would be included in the calculation of the "refundable tax" as provided for in subsection 207.5(1) of the Act. ...

We appreciate that the Institute has now applied for university accreditation in XXXXXXXXXX and that this may be indicative that its programs of study may be considered comparable to those offered at universities in Canada. ... Recognition of an institution as a university will be considered only at the request of the institution. ...

Brooks December 20, 1995 Dear XXXXXXXXXX: This letter is in reply to your letter of September 29, 1995 in which you requested our views as to whether the XXXXXXXXXX would be considered to be an organization that qualifies under Guideline 4 of the Department's Indian Act Exemption for Employment Income Guidelines. ... 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. ...

Whether or not there are separate and unrelated transactions involving a donation and purchase of an item is a question of fact which must be considered on a case by case basis. Generally, where anyone can purchase the item without making any other payment, any additional contribution made by a purchaser as a separate or independent transaction will normally be considered a gift for which a charitable receipt may be issued. ...

Except where the facts indicate otherwise, it is our view that a child who has reached the age of majority would not be considered to be in the custody of either parent. ... In the situation where custody of the children is shared by means of alternating periods of residence with each parent, the children are considered to be in the custody of whichever parent has physical care and control of them at a particular point in time. ...

Contributed capital is considered to be the funds provided by the owners of a corporation to commence or to further the carrying on of the corporate business. ... Therefore legislative amendments to the Income Tax Act will be considered in order to provide continuity in this important area of the law. ...