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21 September 2007 External T.I. 2007-0229191E5 F- Agent de voyages & impôt de la partie I.3 Unedited CRA Tags 181.2(3)c) Principales Questions: Aux fins de la partie I.3, faut-il inclure dans le capital d'une société les fonds reçus d'un client et déposés en fidéicommis ou en fiducie pour le compte des clients des agents de voyages? ... Le sous-alinéa 181(3)b)(i) édicte ce qui suit: Pour déterminer la valeur comptable d'un des éléments d'actif d'une société ou tout autre montant en vertu de la présente partie afférant au capital d'une société, à sa déduction pour placements, à son capital imposable utilisé au Canada pour une année d'imposition ou afférent à une société de personnes dans laquelle une société a une participation: b) sous réserve de l'alinéa a) et sauf disposition contraire de la présente partie, les montants à utiliser sont les suivants: (i) soit ceux qui figurent au bilan présenté aux actionnaires de la société (...). ...

10 October 2007 External T.I. 2006-0202871E5- 70(6) & spouse's election under Family Law Act ONT Unedited CRA Tags 70(6) 248(23.1) Principal Issues: 1. ... Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

15 January 2008 External T.I. 2007-0251591E5- Vested indefeasibly & change in trustees Unedited CRA Tags 108(1) 128.1 Principal Issues: General questions 1. ... Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

13 June 1997 External T.I. 9715135- EXPENSES RELATING TO RRSP & RRIF Unedited CRA Tags 18(1)(u) 20(1)(bb) 146 146.3 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Gillman Attention: XXXXXXXXXX June 13, 1997 Re: Administration Fees, Investment Counsel Fees: Registered Retirement Savings Plan ("RRSP") & Registered Retirement Income Funds ("RRIF") This is in reply to your letter of June 6, 1997, in which you ask us to clarify our position on the payment of the above-noted fees with respect to an RRSP and a RRIF. ...

19 September 1997 External T.I. 9722075- CHELATION THERAPY & PER KM RATE FOR MEDICAL TRAVEL Unedited CRA Tags 118.2(2)(h) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Principal Issues: chelation therapy and the cost related to medical travel by automobile that is not supported by receipts Position: cost of prescription drugs & fees to physician for chelation therapy qualify as a medical expense. ...

26 May 1998 External T.I. 9805745- SALARY / BONUS- REASONABLENESS Unedited CRA Tags 67 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Principal Issues: Reasonableness of bonuses paid to shareholders / employees Position: As stated in question 42 of the 1981 Round Table (as clarified in Insights into the 1991 Revenue Canada Round Table Discussion), the Department will not challenge the reasonableness of salaries or bonuses paid to a principal shareholder who is active in the corporation’s business and the corporation has either established 1) a practice of distributing profits to such employee/shareholder in this manner, or 2) a policy of declaring bonuses to shareholders to remunerate them for the profits the corporation has earned that in fact are attributable to special know-how or skills of the shareholder. ...

12 June 1998 External T.I. 9713925- AFFILIATED PERSONS, ESTATE, & STOP LOSS Unedited CRA Tags 164(6) 40(3.6) 112(3.2) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Holloway 971392 Attention: XXXXXXXXXX June 12, 1998 Dear Sirs/ Mesdames: Re: Request for Technical Interpretations Subsections 164(6) and 104(19) of the Income Tax Act (the "Act “) This is in response to your letter of May 21, 1997 requesting a technical interpretation on the operation of subsections 164(6) and 104(19) to a particular fact situation. ...

8 February 1999 External T.I. 9827045- LOANS, MORTGAGES & RRSP Unedited CRA Tags 146(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Reg 4900(1)(j) & 4900(4). Reasons: 1-3 See IT-119R4 5 See IT- 320R2 XXXXXXXXXX 5-982704 Fouad Daaboul Attention: XXXXXXXXXX February 8, 1999 Dear Sirs: Re: Loans, Mortgages and RRSP This is in reply to your letter of October 14, 1998, wherein you requested our views in respect of several questions relating to the application of the Income Tax Act (the "Act"). ...

13 October 1994 External T.I. 9413095- CORP.PARTNERSHIPS & PART I.3 Unedited CRA Tags 181.2(3)(g) 181.2(4)(e) 181.2(4)(d.1) 181.2(5) 181.2(3)(c) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Reasons FOR POSITION TAKEN: (1)-(3) LEGISLATION, (4) PREVIOUS RULING POSITIONS & 1991 CDN.TAX CONF. ...

30 January 1995 External T.I. 9430685- RRSP QUALIFIED INVESTMENTS- PUTS & CALLS Unedited CRA Tags REG 4900(1)(e) 146(4) 204(e)(i) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Yours truly, for Director Financial Industries Division Rulings Directorate Policy & Legislation Branch ...