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Having said this, the mere fact that a non-resident corporation maintains a bank account in Canada for the purpose of paying its suppliers, in and of itself, will not cause the corporation to be considered as carrying business in this country for purposes of the Act. ...

Reasons: Whether can reasonably be considered an employee is a question of fact. 972920 XXXXXXXXXX David R. ...

Levies made during a year on some or all members of a trade union to provide funds for the prosecution of a legal strike of the union are considered to be annual dues provided that such levies are capable of recurring and have not been designated by the union as special assessments. ...

Since tax policy issues and amendments to the Act are the responsibility of the Department of Finance, any changes to the rules regarding the eligibility of travel costs as medical expenses would have to be considered by that department. ...

In addition, paragraph 22 of IT-120R4 indicates that a legally imposed minimum lot size exceeding 1/2 hectare at the time of acquisition, which is zoned as being residential, is generally considered to be the minimum amount of land necessary for the use and enjoyment of the housing unit as a principal residence throughout the period that the property is continuously owned by the individual after that acquisition date. ...

If the trustee is acting as an agent for the taxpayer in the matter of the proposal, the income earned on the assets held by the trustee will be considered income of the taxpayer. ...

However, the phrase was considered in the Central Supply Company (95 DTC 434) case where the court noted, that section 4 of the Petroleum Incentives Act indicated in part that: "the applicant is... entitled on the requisition of the Minister to an incentive in the amount determined in accordance with... ...

Considering that a trustee currently has less time to file the trust's income tax return (three months) than corporations (six months) and individuals (four months), changing the T3 filing requirements to further reduce the filing deadline was not considered appropriate at this time. ...

In addition, the Guidelines are not intended to apply when it can reasonably be considered that one of the main purposes for the existence of an employment relationship is to establish a connecting factor between the income in question and a reserve. ...

Reasons: It is a question of fact whether the payments, if any, are to be considered compensation for general or special damages for personal injury or death. ...