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S3-F4-C1 - General Discussion of Capital Cost Allowance -- summary under Subsection 13(27)

. … [E]ven though a taxpayer may erect a building on leased land, it will still be considered property (other than a building or part thereof) acquired by the taxpayer within the meaning of subsection 13(27) of the Act for the purpose of the available-for-use rules. … ...

S2-F1-C2 - Retiring Allowances -- summary under Section 3

Human rights violations 2.18 Similarly, general damages relating to human rights violations can be considered unrelated to a loss of employment. ...

S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Paragraph (a)

Digital currencies, such as Bitcoins, are not considered to be money issued by a government of a country and are not qualified investments. ...

S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Section 262

A security that is approved for listing or that has a conditional approval for listing is not at that time considered to be listed on a designated stock exchange. ...

S7-F1-C1 - Split-receipting and Deemed Fair Market Value -- summary under Subsection 248(32)

An advantage is not considered nominal if its fair market value cannot be ascertained. ... The value of the activity that is the object of the fundraising event will not be considered for purposes of applying the nominal threshold. 1.15... ...

S4-F2-C2 - Business Use of Home Expenses -- summary under Self-Contained Domestic Establishment

A residence is considered to be a self-contained domestic establishment if it is a living unit with restricted access that contains a kitchen, bathroom, and sleeping facilities. ...

S3-F9-C1 - Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime -- summary under Business

The Queen, 2006 TCC 680, 2007 DTC 307. 1.15 …[T] he following criteria should be considered in making the determination [of business]: the degree of organization that is present in the pursuit of this activity by the taxpayer, the existence of special knowledge or inside information that enables the taxpayer to reduce the element of chance, the taxpayer's intention to gamble for pleasure as compared with any intention to gamble for profit as a means of gaining a livelihood, and the extent of the taxpayer's gambling activities, including the number and frequency of bets. ...

S4-F15-C1 - Manufacturing and Processing -- summary under Canadian Manufacturing and Processing Profits; Manufacturing or Processing

Examples of such activities are galvanizing iron, creosoting fence posts, dyeing cloth, dehydrating foods, and homogenizing and pasteurizing dairy products. 1.3 In Tenneco Canada Inc. v The Queen, [1991] 1 CTC 323, 91 DTC 5207, the Federal Court of Appeal indicated that the two tests for determining whether a taxpayer is engaged in processing are: whether there is a change in the form, appearance, or other characteristics of the goods subject to the operation; and whether the product becomes more marketable. 1.4 The activities of breaking bulk and repackaging for subsequent resale where there is a systematic procedure to make a product more marketable are generally considered to be processing. ...

S3-F4-C1 - General Discussion of Capital Cost Allowance -- summary under Subsection 152(4)

This might occur, for example, because of a reallocation of the total purchase price of a piece of real estate between land and buildings or where an error was made by claiming CCA on a property that is not considered depreciable property. ...

S7-F1-C1 - Split-receipting and Deemed Fair Market Value -- summary under Subsection 248(35)

The shares are not listed on a designated stock exchange and are considered capital property to the individual. ...

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