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Short General Director BY HAND Tax Policy and Legislation Branch   Department of Finance N.M. Sheerin 140 O'Connor Street 957-2079 L'Esplanade Laurier I-3331   16th Floor, East Tower Ottawa, Ontario K1A 0G5 Dear Al: Re:  Employee Benefit Plan for Professional Athletes Enclosed is a copy of a memorandum we received from our Rulings Directorate concerning the above noted subject. ...

The shareholders of Farmco are as follows: Taxpayer 1 – XXXXXXXXXX Class “XXXXXXXXXX” voting common shares Taxpayer 2 – XXXXXXXXXX Class “XXXXXXXXXX” voting common shares Taxpayer 1 – XXXXXXXXXX Class “XXXXXXXXXX” non-voting preferred shares Taxpayer 2 – XXXXXXXXXX Class “XXXXXXXXXX” non-voting preferred shares Taxpayer 1 and Taxpayer 2 are spouses who are related persons and residents of Canada for the purposes of the Act. ...

Fils a reçu comme seuls revenus de toutes sources, pour les années d'imposition XXXXXXXXXX, une pension du gouvernement d'un montant total de respectivement XXXXXXXXXX $ et XXXXXXXXXX $. 7. ... Pour l'année XXXXXXXXXX, les frais engagés par Rentière pour les soins donnés à Fils ont totalisé plus de XXXXXXXXXX $. 8. ... La Rentière était, au moment de son décès, propriétaire de trois REÉR dont la juste valeur marchande totalisait environ XXXXXXXXXX $ au moment du décès. ...

Le XXXXXXXXXX, Société-mère a acquis XXXXXXXXXX % des actions de Société A. ... Le coût de cette créance pour Société-mère était de XXXXXXXXXX $. Le montant remboursé par Société A de XXXXXXXXXX s'élève à XXXXXXXXXX $. ... Cette vente a également entraîné un gain en capital de XXXXXXXXXX $. 8. ...

Le versement mensuel s'effectue par tranche de XXXXXXXXXX $. Le versement mensuel minimum est de XXXXXXXXXX $ alors que le versement mensuel maximum est de XXXXXXXXXX $. 9. ... Les primes annuelles seront de XXXXXXXXXX $. La date d'entrée en vigueur de l'assurance sera après la date de la présente décision et la date d'expiration sera XXXXXXXXXX ans après cette dernière date. ...

TC1 acquired ownership of a XXXXXXXXXX % limited partnership interest in the Partnership on the Reorganization. 6. TC2 acquired ownership of a XXXXXXXXXX % limited partnership interest (the "Interest") in the Partnership on the Reorganization. ... The other limited partners of the Partnership are Sib1 (XXXXXXXXXX %) and the XXXXXXXXXX (XXXXXXXXXX %- the "XXXXXXXXXX Trust"). 8. ...

Le CV des XXXXXXXXXX actions de catégorie «A», XXXXXXXXXX actions de catégorie «E» et XXXXXXXXXX actions de catégorie «F» émises et en circulation du capital-actions de GESTCO2, est respectivement de XXXXXXXXXX $, XXXXXXXXXX $ et XXXXXXXXXX $. ... Le CV des actions ordinaires de classe «A» et des actions privilégiées de classe «D» émises et en circulation du capital-actions de GESTCO1 est respectivement de XXXXXXXXXX $ et XXXXXXXXXX $. ... Le CV des XXXXXXXXXX actions privilégiées de catégorie «H» du capital-actions de NOUCO1 sera de XXXXXXXXXX $. ...

On XXXXXXXXXX, the Partners and their respective ownership interests in Partnership 1 were as follows: Corporation XXXXXXXXXX % SubCo XXXXXXXXXX % 4. ... The Partners and their respective ownership interests in Partnership 2 are as follows: Corporation XXXXXXXXXX % Partnership 1 XXXXXXXXXX % 5. ... SubCo owns XXXXXXXXXX % of the working interest in oil sands rights from the XXXXXXXXXX Group included on the Expansion Lands. ...

(j) The Term Loans will bear interest at either (i) the Eurodollar Rate for the portion of Term Loan B or C that is a Eurodollar Loan; or (ii) the Base Rate for the portion of Term Loan B or C that is a Base Rate Loan plus, in each case, a margin (the "Applicable Term Margin") as set out below: Eurodollar Loan Base Rate Loan Initial Margin XXXXXX % XXXXXX % Leverage Ratio: >3.5x XXXXXX % XXXXXX % >3.0 but The Applicable Term Margins for the Term Loans will be decreased by XXXXXXXXXX if EBITDA during the most recent quarter for which financial statements have been delivered exceeds US$XXXXXXXXXX and will be increased by XXXXXXXXXX if EBITDA during the most recent quarter for which financial statements have been delivered is less than XXXXXXXXXX % of the EBITDA reflected in the Borrower's projections. ...

ERDTOH – $XXXXXXXXXX; b. NERDTOH – $XXXXXXXXXX; c. GRIP – $XXXXXXXXXX; d. CDA – the current balance is nil; however, the Corporation would have to realize net taxable capital gains in excess of approximately $XXXXXXXXXX in order for the CDA balance to be positive; and e. Net capital losses – $XXXXXXXXXX. 8. Immediately before A’s time of death, the total accrued net capital gains on the Marketable Securities was approximately $XXXXXXXXXX. 9. ...