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13 May 1992 External T.I. 9134625 F- Mine Reclamation Costs Treatment Unedited CRA Tags 9(1)           5-913462 24(1)          B. Rankin            (613) 957-8974   Attention: 19(1) May 13, 1992 Dear Sirs: Re:  Mine Closure Costs This is in reply to your letter dated December 9, 1991 requesting our views related to the treatment for reclamation costs and employee termination costs that are directly related to and incurred by a corporation with respect to the closing of a Canadian mine.                            ...

9 March 1992 External T.I. 9201105 F- Class 34 Property Unedited CRA Tags Class 34             24(1)          920110           C. Tremblay           (613)952-1361 Attention:  19(1) March 9, 1992 Dear Sirs: Re:  Class 34 Property This is in reply to your letter of January 9, 1992 requesting our opinion concerning the purchase of a hydro-electric power generating facility which is now in the final phase of commissioning.  ...

Reasons: The XXXXXXXXXX is neither a "prescribed international organization" for purposes of paragraph 110(1)(f) of the Act nor is it covered by the Foreign Missions & International Organizations Act. ... We have summarized these special rules at the end of the letter under the headings "Prescribed International Organizations" and " Foreign Missions & International Organizations Act ". ... The following is a list of these agencies: Food and Agriculture Organization- FAO General Agreement on Tariffs and Trade- GATT International Atomic Energy Agency- IAEA International Bank for Reconstruction & Development- IBRD (World Bank) International Civil Aviation Organization- ICAO International Development Association- IDA International Finance Corporation- IFC International Fund for Agricultural Development- IFAD International Labour Organization- ILO International Maritime Organization- IMO International Monetary Fund- IMF International Telecommunications Union- ITU United Nations Educational, Scientific & Cultural Organization- UNESCO (included are International Institute for Educational Planning, International Bureau of Education and Intergovernmental Committee for Physical Education and Sport) United Nations Industrial Development Organization- UNIDO Universal Postal Union- UPU World Health Organization- WHO World Intellectual Property Organization- WIPO World Meteorological Organization- WMO Foreign Missions & International Organizations Act ("FMIOA") The FMIOA, among other things, exempts the international organizations described therein from Canadian tax and exempts certain of its "officials" from Canadian tax on the remuneration earned therefrom. ...

11 September 1989 External T.I. 58470 F- Specified Investment Business Unedited CRA Tags 125(7) specified investment business 19(1) File No. 5-8470   Bill Guglich   (613) 957-2102 September 11, 1989 Dear Sirs: This is in reply to your letter of August 2, 1989, wherein you requested our views as to whether in the two situations you described the corporation would be considered for purposes of paragraph 125(7)(e) of the Income Tax Act (the "Act") to employ in the business of leasing real property more than five full time employees throughout the year. ... Situation 2 Y Co., unrelated to X Co., is also in the business of leasing real property and has the following employees: Accounting staff:      3 Maintenance:           2 Recreation:           1 All employees are full-time. ...

31 August 1993 External T.I. 9320610- Cessation d'activité temporaire Unedited CRA Tags 110.6(1) TABLE RONDE SUR LA FISCALITÉ FÉDÉRALEAPFF — CONGRES 1993 Question # 22 Corporation exploitant une petite entreprise Opco, une corporation privée contrôlée par des canadiens, opère deux activités, soit le développement de matière première et la fabrication d'un produit à l'aide de cette matière première. La juste valeur marchande des éléments d'actif d'Opco se répartit de la façon suivante:.      Actifs reliés au développement de matière première      20 %.      Actifs reliés à la fabrication du produit      80 %      100 % En raison de la situation économique défavorable existant notamment dans ce secteur de l'industrie, Opco a décidé de cesser son activité de fabrication de biens jusqu'à ce que les conditions du marché soient plus acceptables. ...

29 May 1992 External T.I. 9205515 F- Gift Of Life Insurance Policy To Charitable Organization Unedited CRA Tags 118.1(1) total charitable gifts 920551 24(1)                                   J.D. Brooks                                  (613) 957-2103 Attention:19(1) May 29, 1992 Dear Sirs: Re:  Donations of Group Life Insurance Policies This is in reply to your letter of February 18, 1992 in which you requested our opinion as to whether the donation of a group life insurance policy to a charity would qualify under "total charitable gifts". ...

Situation •      Brothers A and B respectively own all of the shares of Aco and Bco.  ... Each of Cco and Dco is a CCPC and a TCC. •      No sale of any of the shares of Opco, Aco, Bco, Cco and Dco is presently contemplated. ... Comments •      Subparagraph 55(5)(e)(i) deems A and B not to be related to each other and to be dealing with each other at arm's length.  ...

-T.D) ("Day & Ross") supports its position. (2)      (3)     24(1) (4)      (5)      (6)     Paragraph 18(1)(e.1) of the Act has no retroactive effect and should not be used as the disallowing provision for pre-1988 years. ... The claim could be resolved, for example, in The following ways after an investigation:       1.      pay it in full;      2.     partial payment to customer because claim overstated;      3.       ...

X (| |------------|-----------| |100% |100% |100% | | | |----|----| |----|----| |----|----| | A Inc. | | C Inc. | | B inc. | |---------| |---------| |---------|-Les trois corporations utilisent la méthode de comptabilité de caisse en vertu de l'article 28 de la Loi de l'impôt sur le revenu (la "Loi"). ...

USCO réalise un gain en capital de 310 000 $, soit (500 000 $- 175 000 $- 15 000 $). ... Ainsi, un gain en capital de 186 000 $, soit (310 000 $ X [3 00 000 $ / 500 000 $]) est imposé dans l'année de la vente et 124 000 $ (310 000 $ X [200 000 $ / 500 000 $]) dans 1'année suivante. (vi) Les impôts américains payés relativement à cette transaction sont de 76 380 $ dans 1'année de la vente, soit 38% de 201 000 $ (15 000 $ + 186 000 $) et de 47 120 $ (38% X 124 000 $) 1'année suivante. ...