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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. ...

Recent court decisions support a view that the components that make up the amount shown on the face of the balance sheet, are amounts reflected in the balance sheet for the purposes of subsection 181(3) and each component may be considered separately in determining the carrying value of the item to be included in computing capital or the investment allowance. Where the amount on the balance sheet that reflects the corporation's cash/indebtedness position at the end of the year is composed of a number of different bank account balances (both positive and negative), except for those balances for which there is a legal right of offset, it is our view that these balances have simply been aggregated and may be considered separately. ...

If a child has a unique or highly unusual disorder such that only one child per million is affected, and donors make gifts to the program supporting this child, are these considered qualifying gifts? ... However, there may be circumstances where it is less clear whether or not the transfer of property at issue is a gift, and each circumstance must be considered on its facts. ...

As a result, notwithstanding the provisions of subsection 94(1) of the Act, the trust would not be considered resident in Canada because of the application of subsection 250(5) of the Act. ... Where the income and capital gains earned and realized by the trust did not accumulate in the trust and was distributed to the beneficiary in the year it was earned and realized, the amount distributed by the trust would be considered income from the trust for the Canadian resident beneficiary. ...

XXXXXXXXXX "Control" The term "control" is not defined in the Act but the concept of control is considered in detail in paragraphs 13 through 19 of Interpretation Bulletin IT-64R3 Corporations: Association and Control- After 1988. ... In situations where a corporation is incorporated without share capital, we are of the view that a person who has the ability to appoint the Board of Directors of the corporation will be considered to control the corporation. ...

However, because there are a number of criteria that must be considered, it may not be readily apparent that a particular institution qualifies. ... This list is updated on a regular basis but is not conclusive and there may be institutions that have not been considered. ...

Given the case law on the issue, the changes brought cannot be considered merely a clarification and cannot therefore be applied on a retroactive basis (unless, as explained in our previous memo, that a notice of objection has been filed or can still be filed in respect of the year). More specifically, in XXXXXXXXXX case, the rejection of the deduction claimed in XXXXXXXXXX for legal fees incurred to obtain maintenance cannot be considered an error in law as it was consistent with binding case law existing at that time (Burgess). ...