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Section 51.1

Didier Fréchette, Ryan Rabinovitch, "Current Issues Involving Foreign Exchange", 2015 CTF Annual Conference paper -- attach -- Section 51.1

Read more about Didier Fréchette, Ryan Rabinovitch, "Current Issues Involving Foreign Exchange", 2015 CTF Annual Conference paper -- attach -- Section 51.1

2014 Ruling 2013-0514191R3 - Debt restructuring, forgiveness and winding-up -- attach -- Section 51.1

s. 51.1 exchange of U.S.-dollar notes

Read more about 2014 Ruling 2013-0514191R3 - Debt restructuring, forgiveness and winding-up -- attach -- Section 51.1

13 February 1996 External T.I. 9532285 - US DOLLAR CONVERTIBLE DEBENTURE -- attach -- Section 51.1

foreign currency principal

Read more about 13 February 1996 External T.I. 9532285 - US DOLLAR CONVERTIBLE DEBENTURE -- attach -- Section 51.1

9 September 1997 External T.I. 9721405 - CONVERSION OF DEBT OBLIGATION -- attach -- Section 51.1

conversion subject to issuer notice

Read more about 9 September 1997 External T.I. 9721405 - CONVERSION OF DEBT OBLIGATION -- attach -- Section 51.1

2012 Ruling 2012-0451431R3 - Loss Consolidation -- attach -- Section 51.1

intercompany debt conversion to senior and junior note and elimination of junior note

Read more about 2012 Ruling 2012-0451431R3 - Loss Consolidation -- attach -- Section 51.1

2009 Ruling 2008-0300161R3 - Debt restructuring and forgiveness -- attach -- Section 51.1

application to conversion of U.S. dollar note

Read more about 2009 Ruling 2008-0300161R3 - Debt restructuring and forgiveness -- attach -- Section 51.1

Julie Colden, "Implications of Imperial Oil", Canadian Current Tax, Vol. 15, No. 3, December 2004, p. 21 at 26 -- attach -- Section 51.1

Read more about Julie Colden, "Implications of Imperial Oil", Canadian Current Tax, Vol. 15, No. 3, December 2004, p. 21 at 26 -- attach -- Section 51.1