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Chief- Engineering, Technical & Research Team Industrial Programs Division 580 Booth St., 18th Floor Ottawa ON K1A 0E4 ...

Project Table # 4 Wind Farm (electricity) lists the various types of expenditures which may be incurred in developing a wind farm project and identifies those which will be eligible for inclusion as CRCE, as well as those which are deductible as ordinary business expenses and those that should be capitalized as the cost of capital property. ...

Our Comments In our letter of August 21, 1992, we stated that "... a share would be a "prescribed share" (as defined in section 6202.1 of the Regulations) and thereby not a flow-through share, if any of the conditions identified in paragraphs (a)- (f) of the Regulation are met. ...

Principal Issues: Will the shares of a corporation that is financing its XXXXXXXXXX % interest in a CCPC that will build and operate a XXXXXXXXXX be qualified investments for an RRSP under 4900(12)(a) of the Regulations? ...

May 10, 2001 Individual Returns & HEADQUARTERS Processing Directorate Denise Dalphy, LL.B. ...

(b) Paragraph 81(1)(h) states in part: "... received directly or indirectly by the taxpayer... ...

To the extent that it relates to a past transaction you should contact the appropriate Tax Services Office of the Canada Customs & Revenue Agency (the "CCRA"). ...

XXXXXXXXXX states: "... if there were no agreement there would be no potential benefit and this issue would not arise. ...

Since XXXXXXXXXX % of the principal of the loan will be required to be repaid by the employee within the XXXXXXXXXX-year loan period, it is our view that there will be bona fide arrangements made for the repayment of the loan within a reasonable time. ...

The Agreement states that the payments of this income were to include "all entitlements you may have under Company policy, common law, as well as any statutory entitlements to notice pay, severance pay, and vacation pay you may have under the Employment Standard Act ". 4. ...