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(d) "XXXXXXXXXX " is described in Paragraph 2. (e) "CRA" means the Canada Revenue Agency. ...

C.35: Subsection 55(1) "... [T]he surplus arising from the business of a co-operative... in each fiscal year shall be allocated, credited or paid to the members in proportion to the business done by each member with or through the co-operative... ...

The Resident Program in our opinion seems to be more of a training program provided by the Resident's employer, the various hospitals in XXXXXXXXXX, where according to the information provided, the training and instruction seems to be provided, and designed so the doctors can prepare for examinations given by the Medical Council of Canada so they can be licensed by the College of Physicians & Surgeons of XXXXXXXXXX to practice medicine rather than, a qualifying educational program where a student is engaged in academic course study at a designated educational institution. ...

Yours truly, for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

As explained by Ottawa TSO's Appeals Division, the Rep's position after reviewing the calculation in the TSO's schedule is as follows: "XXXXXXXXXX " Our Comments In our view, the amount of net capital losses deducted under paragraph 111(1)(b) in XXXXXXXXXX that is to be taken into account in computing the amount referred to in subparagraph (a)(i) of parameter B in the definition of the AGL in subsection 110.6(1), which amount in turn affects the amount determined for paragraph (b) of the definition of CGL, should be $XXXXXXXXXX (i.e., $XXXXXXXXXX less $XXXXXXXXXX). ...

Either 6(1)(a) or 6(1)(e) & (k) depending on whether or not the vehicle is considered an "automobile". 3. ...

The TAB went on to point out (at paragraph 13) the potential absurdities if one were to conclude that the in-law relationship continued after death: "... ...

The interest rate on the Limited Partnership Promissory Note will be the prime rate as statistically monitored by the Bank of Canada plus XXXXXXXXXX %. ...

Our understanding of the relevant definitions, the facts, proposed transaction and its purpose is as follows: DEFINITIONS XXXXXXXXXX; "Charity" means "XXXXXXXXXX ", incorporated pursuant to letters patent issued under the Canada Corporations Act dated XXXXXXXXXX An "employee" means a person employed and remunerated for that employment; and A "volunteer" in respect of the Facility means a person employed by the Charity in the carrying on of a business of the Charity who is not remunerated in any manner whatsoever for that employment. ...

Simple interest will accrue on each of the Subsidiary Loans and will be calculated daily at a rate equal to XXXXXXXXXX % per annum. ...