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The following reserve change would occur: Opening reserves 1,000,000 Plus interest income 100,000 Less claims (263,798) Closing reserves 836,202 Reserve change 1,000,000- 836,202 = 163,798 (decrease) Since the reinsurer is responsible for 90% of reserves, 90% of the decrease in reserves or $147,418 must be credited to the reinsurer. ...

Should the US/CDN $ exchange rate require the implementation of the above-noted transaction, those paragraphs relating to: (a) the purchase of the XXXXXXXXXX (or a portion thereof) by XXXXXXXXXX, as described in 57; (b) the sale of the XXXXXXXXXX by XXXXXXXXXX, as described in 58; (c) the borrowing of funds as a daylight demand loan, as described in 59; (d) the subscribing for, and issuance of, Class XXXXXXXXXX Special Shares, as described in 61; and (e) the repayment of the daylight demand loans of XXXXXXXXXX, as described in 71; should be read such that references to the XXXXXXXXXX principal, the aggregate daylight demand loans, the aggregate subscription price of the Class XXXXXXXXXX Special Shares are equal to an amount that aggregates $XXXXXXXXXX or the US dollar equivalent of $XXXXXXXXXX CDN. ...

Plus précisément, l'alinéa 67.1(2)c) de la Loi prévoit que: " Le paragraphe 1 ne s'applique pas au montant payé ou payable par une personne pour des aliments, des boissons ou des divertissements dans les cas suivants:... c) le montant est payé ou payable contre un paiement raisonnable indiqué de façon précise par écrit à la personne qui fait ce paiement. ...

Principal Issues: Follow-up to our letters in files 7-964086 & 5-970419. ...

XXXXXXXXXX RECOMMENDATION XXXXXXXXXX We trust the foregoing comments assist. for Director Financial Industries Division Income Tax Rulings & Interpretations Directorate Policy and Legislation Branch ...

(See 970979, 960375 & 952312.) The prospectus exemptions provided for “sophisticated purchasers” and “block sales” under the QSA are very similar to the private placement exemption under the OSA. ...

The conditions in paragraph 12(1)(x) are not met. 981718 XXXXXXXXXX Allan Nelson (613) 957-9768 Attention: XXXXXXXXXX July 9, 1998 Dear Sirs: Re: Canadian film or video production tax credit This is in reply to our telephone conversations (Nelson/XXXXXXXXXX on June 23 & 25, 1998 and XXXXXXXXXX/Nelson on July 2, 1998) and your letter dated July 2, 1998, wherein you requested our opinions concerning the application of section 125.4 and paragraph 12(1)(x) of the Income Tax Act (Canada) (the “Act”). ...

The investment objectives of the Trust are: (i) to generate a relatively stable increase in the net asset value of the Trust; (ii) to ensure that the performance of the Trust is substantially independent of the major fixed income and equity markets; (iii) to achieve a low volatility; and (iv) to distribute to Unitholders at least XXXXXXXXXX ¢ per Unit of the net assets of the Trust at each quarter end. ...

Principal Issues: Principal residence- land in excess of 1/2 hectare Position: law generally explained since all facts not available Reasons: See files # 950960, 931679, 9703685, 9431495, 9502557, 9504376, 9725785. ...

On XXXXXXXXXX, the taxpayer purchased the “XXXXXXXXXX ” property which consisted of 320 acres of land and a house. 6. ...