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Une obligation peut, dans certaines circonstances, être qualifiée de créance prescrite en vertu du paragraphe 7000(1) du Règlement de l'impôt sur le revenu ("Règlement ") et assujettie aux dispositions des paragraphes 12(4) et 12(9) ainsi que de l'alinéa 12(1)c). ...

Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...

However, it does not include "... property that is principally or is used principally as (i) electronic process control or monitor equipment, (ii) electronic communications control equipment, (iii) systems software for a property referred to in subparagraph (i) or (ii), or (iv) data handling equipment unless it is ancillary to general-purpose electronic data processing equipment". ...

Subsection 73(3) of the Act states, in part, that "... the property was, before the transfer, used principally in the business of farming... ...

Moreover, in connection with file # 911137, Finance was consulted on this very issue and in regards to the Excepting Provisions, Finance confirmed that "fair market value means fair market value and that if it was intended that minority discount be excluded in the calculation of fair market value the legislation would specifically so state. ...

Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...

Proposed subparagraph 73(1.01)(c)(ii) of the Act provides inter alia that the transfer of capital property by an individual to a trust under which "... the individual is entitled to receive all of the income of the trust that arises before the individual's death and no person except the individual may, before the individual's death, receive or otherwise obtain the use of any of the income or capital of the trust... ...

Under the proposed legislation, the trust would have neither a resident contributor nor a resident beneficiary. 2. 233.2, 233.3 & 233.6 XXXXXXXXXX 2001-007770 Annemarie Humenuk May 2, 2001 Dear XXXXXXXXXX: Re: Offshore Family Trusts This is in reply to your letter of January 26, 2001, addressed to the Toronto Centre Tax Services Office concerning the potential Canadian tax liability and filing requirements in respect of an offshore family trust settled by a non-resident of Canada. ...

., 2001 DTC 72, à la page 86: "... qu'il sera rempli [le deuxième critère] si une personne ne fait que participer à une opération, non pour son propre bénéfice mais pour celui de quelqu'un d'autre ou, même s'il agit pour son propre bénéfice, s'il agit aussi pour quelqu'un d'autre dans un contexte de réciprocité. ...

Subsection 73(3) states, in part, that "... the property was, before the transfer, used principally in the business of farming... ...