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Sarazin Director 824-5441 Attention: Pat Romaniuk, Enquiries & Adjustments Division 2000-002565 ITAR Subsection 40(7) We are writing to you in response to your facsimile of May 11, 2000, wherein you requested our views as to whether an amount of pre-72 pension contributions plus interest or an amount equal to the commuted value of pension benefits pro-rated for pre-72 and post-71 service periods should be used in determining the limit under subsection 40(7) of the Income Tax Application Rules (the "ITAR"). ...

Yours truly, John Oulton Manager Business, Property & Employment Income Section III Business and Publications Division Income Tax Rulings Directorate?? ...

Principal Issues: Instead of paying rent, a client claims a "fair rental value " for a property he owns and uses for employment purposes. ...

John Oulton Manager Business, Property & Employment Section III Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch?? ...

Kauppinen Pensions & Trusts Section (613) 957-8971 2000-002940 Withholding on Early Withdrawals from a "Locked-in Retirement Account" This is in reply to your facsimile dated June 1, 2000 regarding withholdings on amounts paid from a locked-in retirement account. ...

John Oulton Manager Business, Property & Employment Section III Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch?? ...

(see Koop, Klassen & Rushton (Youth for Christ Employee) XXXXXXXXXX Dear XXXXXXXXXX: Re: Clergy's Residence Deduction This is in reply to your letter of March 2, 2000, wherein you requested our opinion as to whether you are entitled to the deduction under paragraph 8(1)(c) of the Income Tax Act (the "Act"). ...

John Oulton Manager Business, Property & Employment Section III Business and Publications Division Income Tax Rulings Directorate Policy and Legislation Branch?? ...

Jim Wilson Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch- 2-... ...

If non-capital losses are incurred in the current year, they may reduce the minimum tax pursuant to paragraph 127.52(1)(h.1) (Schedule 12 shows this under line # 1221). ...