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In this regard, XXXXXXXXXX is considered a remote place. With respect to the taxation of the housing loss, where an employee is moved to a remote location and the move was an eligible relocation as defined under subsection 248(1) of the Income Tax Act, the housing loss can qualify for beneficial tax treatment, providing it was understood at the time that the employee would be compensated for a loss suffered on the sale of his or her house when relocated out of the remote place,. ...

However, we have considered your enquiry and provide the following comments, which are of a general nature only. ...

In other words, the subparagraph 75(2)(a)(i) condition would not be considered satisfied from the potential acquisition of the property from the spouse's estate in accordance with the terms of the spouse's will. ...

In order to be considered a tax-exempt NPO, the association must satisfy the conditions outlined in paragraph 149(1)(l) of the Act. ...

Note also in paragraph 14 that traveling between the employee's home and the place of business is considered to be a personal expense, and is therefore not deductible. ...

Position: Decisions are not precedent setting and therefore not considered binding on the CCRA. ...

As such, a treatment provided by a reflexologist in that province will not be considered to be a service provided by a "medical practitioner" within the meaning of the Act and, therefore, the cost of such treatments would not qualify for the medical expense tax credit. ...

If the individual donates an easement in respect of ecologically sensitive land to a registered environmental charity in accordance with the requirements in the definition of "total ecological gifts" in subsection 118.1(1) of the Act, subsection 118.1(12) provides that the fair market value of the easement for the purposes of paragraph 69(1)(b) will not be considered to be less than the decrease in the value of the subject land that resulted from making the gift. ...

Would CCRA elaborate on the factors to be considered in determining whether paragraph 95(2)(b) applies? ...

More specifically, you have asked whether an amount paid by such an individual for nursing care in addition to that provided by the home would be considered a medical expense eligible for the medical expense tax credit under subsection 118.2(2) of the Income Tax Act (the "Act"). ...