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As noted above, when we are satisfied that such is the case, that portion of the settlement which is payable for the mental anguish, loss of self respect or other suffering of the complainant because of the human rights violation would be considered non-taxable. ...

However, amounts paid in respect of vacation pay and pay in lieu of notice are not considered retiring allowances. ...

Generally, a mortgage would be considered owing to the MIC if the MIC is the registered owner of the mortgage. ...

As a result, payments from the plan after the creditors took possession of the annuities would no longer be considered to be payments from an RRSP. ...

An amount is considered payable when there is an absolute and unconditional legal liability to pay, even though payment may not be due. ...

For purposes of section 87, income is considered to be personal property. ...

In such cases, the amount paid by the employer as a reimbursement of those fees is not considered to be a taxable benefit to the employee. ...

If it is agreed or decided that a portion of the payment is to be given to the lessee by the landowner upon receipt of the payment, that portion will be income to the lessee and will not be considered to have been a transition payment to the landowner. ...

Paragraphs 20 and 21 are based on the premise that no part of the cost of full time attendant care can be considered an eligible medical expense under paragraph 118.2(2)(b.1) of the Act. ...

Please note that the expenses being considered here are those that are expenses of the RRSP such as administration or management fees of the property in an RRSP trust, commissions, acquisition fees and brokerage fees. ...