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Sarazin, CA September 10, 2001 Dear Sir/Madam: Re: Taxation of Residents of Canada on Their Worldwide Income This is in reply to your letter of June 28, 2001, requesting general information regarding the general taxation of individuals that are considered residents of Canada. ... Reference should also be made to any relevant income tax conventions with regard to the taxation of foreign source income for a period that you are considered a resident of Canada. ...

Reasons: (a) From the information provided, and provided the conditions of class 43.1(c)(i) are met, the facility (b) Based upon the opinion of Natural Resources Canada dated XXXXXXXXXX, the heat rate of the facility would be less than 6,000 BTU/kWh 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. ... To the best of your knowledge and that of the taxpayers involved, none of the issues contained herein: (i) is in an earlier tax 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 an advance income tax ruling previously issued by the Income Tax Rulings Directorate. ...

Employees participating would be considered to have received taxable employment benefits. ... Our Comments In the past, we have considered several programs whereby employers provided their employees with personal computers, printers, software, and internet access for the purpose of developing their employees' computer and internet skills. ...

With respect to whether certain travel is considered employment related or personal travel for income tax purposes, the employee's regular place of work is a determining factor since travel from one's home to one's regular place of work would be considered personal in nature. ...

As noted in paragraph 17 of Interpretation Bulletin IT-285R2 Capital Cost Allowance- General Comments, dated March 31, 1994, a taxpayer will be considered to have acquired a depreciable property at the earlier of: (a) the date on which title to it is obtained, and (b) the date on which the taxpayer has all the incidents of ownership such as possession, use, and risk, even though legal title remains with the vendor as security for the purchase price (as is commercial practice under a conditional sale agreement). ... Where the whole consideration is set forth in an agreement as a lump-sum, section 68 of the Act can apply to re-allocate the consideration between the various kinds or classes of property where the values specified are considered unreasonable. ...

In applying the four-in-one test, it is the complete interaction between the worker and the payor that must be considered. No one criterion determines whether a person is an employee or independent contractor, all the criteria are considered relevant. ...

In any event, a request cannot be considered for a ruling when the transactions are completed or where the issues involved are primarily questions of fact. ... However, where it is determined that such rental activity does not have a reasonable expectation of profit, the Canadian resident will not be considered to have carried on a business in respect of the immovable property in the Netherlands. ...

In order for a child to be considered wholly dependent on a parent, the parent must be responsible for the usual day-to-day activities of raising the child, such as ensuring the child attends school, preparing regular meals, etc. ... This can be contrasted with situations where the parent only has visitation rights or "legal access" rights where the child would still be considered to be living with the other parent. ...

"place of business" generally is considered to have reference to a permanent establishment of the employer; and? ... Where a substitute teacher is hired by a school board to teach at any one of the schools under its jurisdiction, the employer's place of business is considered to be the school at which the substitute teacher teaches on any particular day, not the school board office. ...

Based on the foregoing, it is our view that the contribution by the property owners to the charitable foundation would not be considered a gift for purposes of the Act, and therefore would not be eligible for a donation tax credit or deduction. ... This would be considered an expectation of a return or benefit to the donor from the making of the donation. ...