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1 September 1992 Income Tax Severed Letter 9225591- Finished Goods in the Resource Industries ITC/M & P Unedited CRA Tags 127(11)(b)(i), 125.1(3)(b), Reg. 5202 REVENUE CANADA FORESTRY TAX CONFERENCE PRESENTATION BY RULINGS "FINISHED GOODS" FOR ITC AND M&P PURPOSES After a detailed study conducted during 1991, supported by a written opinion from the Department of Justice ("Justice"), Rulings adopted the view that the products of the extractive industries, such as the logs (the felled trees) from logging, would not constitute "finished goods" referred to in subparagraph 127(11)(b)(i) of the Income Tax Act and paragraph (d) of the definition of "qualified activities" in section 5202 of the Income Tax Regulations for purposes of determining a taxpayer's investment tax credits ("ITC") and manufacturing and processing ("M&P") profits. ... Prepared by:John Chan Date: September 1, 1992 File #: 7-922559 Document Disclosed Pursuant to The Access To Information Act Document Divulgué en vertu de la loi sur l'accès à l'information ...

8 February 1989 Income Tax Severed Letter 5-7048 F-   C. Thérisult (613) 957-8981 Le 8 février 1989 Monsieur, La présente est en réponse à votre lettre du 14 novembre 1988 concernant l'application de l'alinéa 8(1)m) de la Loi de l'impot sur le revenu (la "Loi") dans la situation suivante: FAITS XXXX Nous désirez savoir si votre client pourra déduire dans le calcul de son revenu en vertu de l'alinéa 8(1)m) de la Loi à chaque année, les contributions versées au régime de pensions dans l'année en question. ... De plus, selon le sous-alinéa 8(1)m)i) de la Loi, la cotisation déductible ne doit pas excéder le plafond de sa cotisation afférente au contribuable pour l'année en raison de services rendus dans l'année, sans excéder la limite de 3 500 $, établie par le sous-alinéa 8(1)m)iii) de la Loi. ...

12 April 1985 Income Tax Severed Letter A-1093- [] E. Wayne Hood (613) 993-7295 XXXX April 12, 1985 INDEXED Dear Sirs: This is in reply to your letter of February 8 concerning the Canada- U.S. ... In this regard, we enclose a copy of Interpretation Bulletin, IT-77R. 2 & 3. ...

7 June 1988 Income Tax Severed Letter 5-5658- [] XXXX A.A. Cameron (613) 957-2116 XXXX June 7, 1988 Dear Sirs: Re: Unanimous Shareholder Agreements and Control We are writing in response to your letter of February 26, 1988 in which you requested our opinion as to the impact that a unanimous shareholders agreement (an "Agreement") under subsection 140(2) of the Canada Business Corporations Act (the "CBCA") has in determining whether a taxpayer controls a corporation or has acquired control of a corporation for the purposes of the Income Tax Act (the "Act"). ... In general, an Agreement under subsection 140(2) of the CBCA is one which "... restricts, in whole or in part, the powers of the directors to manage the business and affairs of the corporation... ...

17 October 1988 Income Tax Severed Letter 5-6092- [] C.R. Bowen (613) 957-2094 XXXX October 17 1988 Dear Sirs: We are writing in reply to your letter of May 16, 1988, wherein you requested further information with respect to the matters referred to in Cabana, Seguin Inc. ... More specifically on page 6079, McNair, J. says "... if the substance of the contract is the production of something to be sold and the transference of property therein to a buyer then the contract is a sale of goods. ...

16 October 1981 Income Tax Severed Letter ACC8558- Fishing Vessels — Investment Tax Rate October 16, 1981 VANCOUVER DISTRICT OFFICE HEAD OFFICE Chief of Audit Non-Corporate rulings Division Bob Brand- Field Audit 144-32 & David Lee, Audit Review 148-12 c-8558 19(1) This is in reply to your undated memorandum concerning the investment tax credit rates as applied to fishing vessels. ...

10 May 1990 Income Tax Severed Letter RRRR383- Deferred salary leave plan — correspondence copies Unedited CRA Tags none DATE: May 10, 1990 TO FROM A PENTICTON DISTRICT OFFICE DE HEAD OFFICE K. ...

7 May 1990 Income Tax Severed Letter RRRR341- Principal Issue Sheet — topic not mentioned Unedited CRA Tags none Principal Issue Sheet xxxxx Allan Nelson Resource Industries Issue xxxxx xxxxx xxxxx We advised Current Amendments of the Position that we were adopting, requesting them to inform Finance accordingly. ...

15 May 1992 Income Tax Severed Letter 9212785- Taxation of Indians — situs of payor Unedited CRA Tags 81(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. ... All books & records are located there. All payroll is handled through there, the main signing authorities are situated there and the executive is there XXX. ... In determining where the situs or origin of a business is one should consider the following factors: • the location of the business office- where the books and records are kept- where transactions with clients and or suppliers are arranged- where employees report for work or are paid from- where inventory or stock supplies are ordered and maintained While the XXX is not in fact a corporation, we can draw an analogy between this determination and the cases that establish criteria to determine the residence of a corporation. ...

10 May 1990 Income Tax Severed Letter RRRR260 F- Demande d'opinion — corporation à objet unique Unedited CRA Tags none A l'attention de 5-9304A. ... Monsieur X souscrit 100 000 $ dans sa corporation, laquelle utilise le produit de souscription pour acquérir un avion de 100 000 $. 4. ...