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The unique facts in each situation must be considered to make a determination XXXXXXXXXX 2002-013070 P. ...

Depending on the nature of the grant and the arrangements or circumstances under which you received it, the grant may be considered: (a) income from business; (b) income from an office or employment; or (c) a scholarship, fellowship, bursary, prize or research grant Since you have indicated that you are a self-employed writer, we have assumed that the grant constitutes income from a business. ...

Work in progress of a professional practice is considered inventory by virtue of subsection 10(5) of the Act. ...

With respect to damages received for alleged human rights violations, paragraph 12 of IT-337R4 states that "general damages relating to human rights violations can be considered unrelated to a loss of employment, despite the fact that the loss of employment is often a direct result of a human rights violations complaint", and that "when a loss of employment involves a human rights violation and is settled out of court, a reasonable amount in respect of general damages can be excluded from income. ...

If a participant takes a one year unpaid leave of absence during the deferral period but is still considered to be an employee for the purposes of the DSLP, the DSLP would generally continue to apply. ...

However, once a qualifying election has been made and all properties otherwise included in classes 2 to 12 inclusive have been reclassified to class 1, the provisions of subsection 13(21.1) of the Act would then have to be considered. ...

You inquired whether the allowance would be considered a taxable employment benefit and whether the company would be entitled to deduct the entire amount it computing its business income. ...

On the other hand, if the property is sold for more than it is worth, the excess will be considered to be a gift or a contribution to the RRSP and could be subject to Part X.1 tax applicable to over contributions to RRSPs. ...

Please note that if the individual were considered to be an employee, there is a requirement to withhold tax at source and the commissions would be reported on a T4 Slip and Summary Form. ...

Under paragraph 81(1)(a) of the Act and section 87 of the Indian Act, a status Indian student may not have to include the assistance in income if it is considered an Indian's personal property situated on a reserve. ...