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Each situation of this nature should be considered on its own merits. ...

Such funding is considered to be contributions for purposes of clause 60(j.1)(ii)(B) of the Act. ...

Those issues were subsequently considered by the House of Commons Standing Committee on Finance in its report released on September 18, 1996. ...

Paragraph 6 of Interpretation Bulletin IT-91R4 says " as a general rule, duties will be considered to be of a temporary nature if it can reasonably be expected that they will not provide continuous employment beyond a period of two years. ...

The effect of the foregoing is that, on an actual disposition of a property after February 22, 1994, where a taxpayer chooses to designate the property as the principal residence for different years than the property was considered to be the principal residence when the subsection 110.6(19) election was made, the gain must be recalculated pursuant to clause 40(2)(b)D(i)(B). ...

We have considered the above documentation, the submission prepared by the XXXXXXXXXX and the arguments which were raised by the interested parties. ...

Such a board established by a province can only be considered to be a similar body, if it can be regarded as being akin or equivalent to a body established by a municipal level of government. ...

Generally, an individual who continues to accrue benefits under a registered pension plan will be considered to be an employee for income tax purposes as it is only employees who can accrue benefits under the registered pension plan rules. ...

Accordingly, any changes to the tax policy or amendments to the legislation would have to be considered by the Department of Finance. ...

Accordingly, the amount calculated in accordance with the provisions of section 7000 of the Income Tax Regulations is considered, for purposes of the Income Tax Act, to be interest accrued on the investment contract. ...