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An organization, in order to be considered "approved" for the purposes of section 37 of the Act, must receive written approval from our Minister. 2. ...

However, a flex credit, which can be saved and negotiated for cash at any time, has a redemption value and is thus not considered to be a notional credit. ...

With the exception of uniforms or protective clothing required to be worn in performing the duties of employment, the cost of clothing is considered to be a personal expense and therefore would be taxable to an employee, if reimbursed pursuant to paragraph 6(1)(a) of the Act or if an allowance pursuant to paragraph 6(1)(b). ...

An allowance will be considered reasonable if the rate is designed to cover an employee's out-of-pocket costs to use the motor vehicle in the course of performing duties of employment. ...

No Canada Pension Plan contributions would be required pursuant to section 23 of Canada Pension Plan Regulations in respect of trustee fees payable by a trust resident in Canada provided that the non-resident trustee is considered to be in a "tenure of office". ...

While there may be some question about whether a business can be considered to be carried on before the required license to practise the business is obtained, paragraph 4 of IT-364, Commencement of Business Operations, indicates that a business can be viewed as having commenced not later than the day when steps were taken to obtain any required licences. ...

Generally, any location at or from which an employee regularly reports for work or performs the duties of employment, is considered a regular place of employment and as such, an employee could have more than one regular place of employment. ...

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. ...

Payments made by an individual to a former spouse in satisfaction of property rights arising from marriage are of a capital nature and the courts have established that such payments cannot be considered to be "support" for purposes of the Act, which means there is no deduction available pursuant to paragraph 60(b) of the Act. ...

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. ...