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Subsection 5(2) of the EI Act describes employment that is not considered to be "insurable employment". ... On the other hand, where a sufficient number of minority shareholders "act in concert" in order to direct the affairs of a corporation, they may be considered not to be dealing at arm's length with the corporation. ...

(b) Based upon the opinion of Natural Resources Canada dated XXXXXXXXXX, the heat rate of the system of Plant XXXXXXXXXX would be about XXXXXXXXXX and therefore, the heat rate requirement under clause (c)(i)(B) of Class 43.1 in Schedule II of the Regulations would be considered as being met. ... We understand that to the best of your knowledge and that of the taxpayers involved, none of the issues involved in the ruling request is: (i) dealt with in an earlier return of the taxpayers or a related person; (ii) being considered by a tax services office or taxation centre in connection with a previously filed tax return of the taxpayers or a related person; (iii) under objection by the taxpayers or a related person; (iv) before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has not expired; or (v) subject of a ruling previously issued by the Income Tax Rulings Directorate. ...

The donation by the corporation to the foreign charity is, based on the facts, a "gift" for the purposes of the Act as there are no obligations by any person to make a contribution to the foreign charity which will be considered to have been satisfied as a consequence of the corporation making the gift. ... We understand that, to the best of your knowledge and that of the taxpayers involved: none of the issues involved in the ruling request (i) is in an earlier return of the taxpayer or a related person, (ii) is being considered by a tax services office or taxation center in connection with a previously filed tax return of the taxpayer or a related person, (iii) is under objection by the taxpayer or a related person, (iv) is before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has not expired, and (v) is the subject of a ruling previously issued by the Directorate; Unless otherwise stated, all references to a statute are to the Income Tax Act R.S.C. 1985 (5th Supp.), c.1, as amended, (the "Act") and all terms and conditions used herein that are defined in the Act have the meaning given in such definition unless otherwise indicated. ...

REASON FOR POSITION TAKEN The terms of the settlement are considered consistent with the CCRA's position set out in IT-365R2. ... To the best of your knowledge, and that of the taxpayer involved none of the issues contained herein is: (i) dealt with in an earlier tax return of the Claimant or a related person; (ii) being considered by a tax services office or taxation centre in connection with a previously filed tax return of the Claimant or a related person; (iii) under objection by the Claimant or a related person; (iv) before the Courts or, if a judgement has been issued, the time limit for appeal to a higher court has not expired; or (v) subject of a ruling previously issued by the Income Tax Rulings Directorate. ...

Paragraph XXXXXXXXXX Interest on the Deferred Amount is considered to be employment income and is taken into income for tax purposes at the end of each calendar year. ... To be more technically correct (i.e., if employment ceases less than 60 days before the year-end so that the payment could be in the next calendar year), the last sentence in this paragraph should read "The lump sum will be considered employment income in the year the Participant withdraws from the Plan although the actual payment of the Deferred Compensation may occur in the calendar year following the year of the withdrawal. ...

While we not have previously considered the characterization of the dividend part and the capital appreciating part for Part I.3 purposes, we would look to the legal nature of the two parts to determine their treatment for Part I.3 purposes. ... We have not previously considered the legal nature of the component parts of a splitshare arrangement and without knowing the full particulars of the splitshares held by your client, we are not in a position to comment on the specific Part I.3 tax implications to your client. ...

Our long-standing position is that where an employer makes an overpayment to an employee due to a calculation error, and this overpayment is required to be repaid, the amount paid in error is not considered as salary or wages of the officer or employee receiving it, nor is it an advance to him or her. ... In our view, if the overpayment was made due to an honest error, and the employee is required to repay the amount, then the overpayment would not be considered salary or wages and would not be included in employment income, even though the employee did not repay the overpayment in the year. ...

Paragraph 10 of the bulletin discusses the date of acquisition of shares in certain circumstances and indicates that generally, an acquisition is considered to occur when title to the share passes or, if title remains with the vendor as security for the unpaid balance, when all the incidents of title (such as possession, use, and risk) pass. ... Consequently, employees will be considered to have acquired their shares under a stock bonus or option plan at the time that title, possession and risk in respect of the shares pass to the employee. ...

Paragraph 10 of the bulletin discusses the date of acquisition of shares in certain circumstances and indicates that generally, an acquisition is considered to occur when title to the share passes or, if title remains with the vendor as security for the unpaid balance, when all the incidents of title (such as possession, use, and risk) pass. ... Consequently, employees will be considered to have acquired their shares under a stock bonus plan at the time that title, possession and risk in respect of the shares pass to the employee. ...

Paragraphs 118.2(2)(l.2) and (m) of the Income Tax Act (the "Act"), among others, describes certain amounts that are considered to be "medical expenses" for the purpose of the Act and that may apply to your situation. ... In 1998, we considered whether the cost of $5,000 to install a new bathroom (which included a raised toilet, easy moving taps, and a step-in safety shower and roll door to facilitate a wheelchair) on the first floor of the home of a person who could not climb the stairs to the only bathroom (which was on the second floor of her home) would qualify as a medical expense. ...