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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. ...

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. ...

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. ...

Nothing in this supplementary advance income tax ruling should be construed as implying that we are ruling on, or have considered, or discussed with you any tax consequences relating to the changes to proposed transactions (other than those provided in the Ruling) or any impact of the October 31, 2006 announcement by the Minister of Finance. ...

In terms of the cost of travelling between an employee's home and the place where the employee regularly reports to work, it is the Agency's general position that these expenses are personal and cannot be considered incurred for travelling in the course of employment for purposes of paragraph 8(1)(h.1) or paragraph 8(1)(h) of the Act, the provisions whose requirements would have to be met for an employee to obtain such a deduction. ...

This is because the amount is considered to be "tax paid" and we would not tax such amount twice. ...

This means that any amount of assistance from an employer would be considered to be an allowance or reimbursement and would disqualify the course from eligibility for the education tax credit. ...

However, in our opinion, if the employer is required by the terms of a plan to make particular contributions such contributions generally would be considered employer's contributions. ...

For example, where a status Indian employee earns employment income which is considered tax-exempt under the Guidelines, an employment benefit relating to the personal use of the employer-owned automobile in that same period would also be tax-exempt. ...

Accordingly, a hotel room is not usually considered to be included in the term "self-contained domestic establishment". ...