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Reasons FOR POSITION TAKEN: Legal expenses are considered to include amounts paid for services that are of a legal nature. 942430 XXXXXXXXXX M. ...

It should be noted that in order for a designation to be made under subsections 104(21) and (21.2) it must be with respect to such portion of the net taxable capital gains as "may reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust arrangement) to be part of the amount that by virtue of subsection (13) or (14) or section 105, as the case may be, was included in computing the income... ...

Please note that for the employers to be considered to be related at the relevant time, they must be affiliated continuously from the date the first employment is discontinued until and including the date the second employment is commenced. ...

Subject to certain specified exceptions, a corporation will be considered to be "controlled, directly or indirectly in any manner whatever" pursuant to subsection 256(5.1) of the Act if a person or group of persons "... has any direct or indirect influence that, if exercised, would result in control in fact of the corporation". ...

Your pension contributions in Chile would not be considered income or profit taxes of Chile for purposes of the Canadian foreign tax credit rules. ...

If the issue of subdivision restrictions or minimum lot sizes is to be considered, more information regarding the acquisition date and the details of the restrictions and zoning at that time should be provided. ...

(a) Paragraph 12(1)(x) applies in that the FST refund can be considered an amount received by XXXXXXXXXX, in the course of earning income from a business, from a government, as a reimbursement in respect of an expense or outlay. ...

Principal Issues: Whether milk quota, part of which does not meet the holding period requirement, can be considered a "qualified farm property" within the meaning of subsection 110.6(1). ...

Since you are considered an employee of the Municipality for tax purposes, the Municipality, as your employer, will be required to withhold computed amounts from your periodic salary payments on account of income tax, Canada Pension Plan contributions as well as contributions for unemployment insurance. ...

Under the Act a "joint venture" is not considered to be an entity separate from the participants therein. ...