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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. ...

Nonetheless, since 1977, the Canada Customs and Revenue Agency (the "CCRA") has administratively considered those bands that qualify for exemption under paragraph 149(1)(c) of the Act on the basis of being public bodies performing a function of government in Canada, to be Canadian municipalities for purposes only of issuing receipts under sections 110.1 and 118.1 of the Act. ... It is a question of fact as to whether an Indian band may be considered to be a public body performing a function of government in Canada and thereby qualify for exemption from Part I tax pursuant to paragraph 149(1)(c) of the Act. ...

Other Information To the best of your knowledge, and that of the taxpayers, none of the issues involved in this advance income tax ruling is: a. in an earlier Canadian federal or provincial return of Bco or Cco or a person related to either of them, except as outlined below; b. being considered or under assessment by a Canadian federal or provincial tax services office or taxation centre in connection with a previously filed tax return of Bco or Cco or a person related to either of them, except as outlined below; c. under objection in Canada by Bco or Cco or a person related to either of them; d. before the courts in any Canadian jurisdiction and no judgement has been issued which may be under appeal; or e. the subject of a ruling previously considered by the Directorate. ...

Our Comments It would appear that the transactions described in your letter might reasonably be considered to be arranged primarily to avoid the consequences of clause 40(2)(g)(iv)(B) that would otherwise apply on a straightforward transfer directly to the individual's RRSP. Where it can reasonably be considered that such avoidance transactions have not been undertaken primarily for bona fide purposes other than to obtain the tax benefit, subsection 245(2) may be applicable. ...

REASON FOR POSITION TAKEN: The terms of the settlement are considered to be consistent with 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 center in connection with a previously filed 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 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. ...

We understand that, to the best of the Council's and your knowledge, none of the issues involved in the ruling request are: (i) in an earlier return of the Council or a related person, (ii) being considered by a tax services office or taxation center in connection with a previously filed tax return of the Council or a related person, (iii) under objection by the Council 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, and (v) the subject of a ruling previously issued by this Directorate to the Council. ... Provided that the Council continues to be actively and directly involved in the administration and implementation of the Agreement or the negotiation and implementation of the self-government agreement with XXXXXXXXXX, the Council will be considered to be a "public body performing a function of government in Canada" within the meaning of paragraph 149(1)(c) of the Act and, accordingly, no tax will be payable under Part I of the Act by the Council in respect of the payment described in 22 above. ...

Reasons: Where a UK pension plan is considered a pension plan under the Act, paragraph 60(j) could apply to permit a transfer to be made on a tax-free basis under Canadian tax law. ... The taxes withheld by the administrator of the NHSPS are considered to be non-business taxes paid to the United Kingdom. ...