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As provided in the NCA, the purchaser paid the NCP so that for a period of XXXXXXXXXX years commencing on the closing date (the "Non-Compete Period") XXXXXXXXXX will not, among other things, ".... ...

Randy Hewlett Section Manager, Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

Olli Laurikainen, CA for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

This description reads as follows: "XXXXXXXXXX " [Emphasis added.] ...

In your email, you referred to two internal interpretations (Documents 2002-0130827 & 2002-0162287) written by Eric Allard-Pouliot on similar fact patterns. ...

" On the basis of the Supreme Court of Canada's in Nowegijick, 83 DTC 5041, which opined that the words "in respect of" are "... of the widest possible scope," we have taken the position that a retiring allowance can encompass all types of payments arising from an employee's loss of employment. ...

Reasons: Subsection 6(6) & IT-91R4- The position in IT-91R4 that subsection 6(6) will not exclude such allowances (or employer paid expenses) from employment income where the duration of the contract is beyond two years is a general guideline. ...

Cancel & waive penalties and interest;? Accept late-filed, amended or revoked income tax elections and? ...

Raisons: Les sommes forfaitaires sont versées annuellement et représentent un certain % d'une rémunération variable payée annuellement au cours de la période qui précède la retraite du payeur. ...

Majerus, CA Senior Rulings Officer Income Tax Rulings Directorate Policy & Planning Branch Canada Revenue Agency (613) 832-3488 ...