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31 March 1989 Income Tax Severed Letter 7-3643- [] DATE March 31, 1989 To International Audits Division J.A. ... The amounts of yearly interest are as follows: A B C D Interest Interest Compounded on Non- Interest on on Compound Principal compounded Simple Interest Interest in Amount Principal in (B) (C) & (D)------------------------------------------------------------------------------------------------------ Year One 1,000,000 100,000 Year Two 1,100,000 100,000 10,000 Year Three 1,210,000 100,000 20,000 1,000 Year Four 1,331,000 100,000 30,000 3,100 Year Five 1,464,100 100,000 40,000 6,410 Maturity 1,610,510 The amounts in column (B) represent simple interest on the principal advanced and will be eligible for deduction under paragraph 20(1)(c) of the Act on a paid or payable basis. ...

16 February 1987 Income Tax Severed Letter 5-2793- Withholding requirements for non-resident — income averaging annuity contract Unedited CRA Tags 212(1), 212(1)(n), 214(1), 215(6), Canada–U.S. ... Our Comments Although the annuitant does not receive a "cash" IAAC payment, the preamble to subsection 212(1) states that "... every non-resident person shall pay an income tax of 25% on every amount that a person in Canada pays or credits,... to him as, on account or in lieu of payment of, or in satisfaction of... ...

25 May 1992 Income Tax Severed Letter 9212385- Taxable benefit — interest free loan to beneficiaries Unedited CRA Tags 105(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... That Revenue Canada has adopted the position in the Cooper case was published in the 1991 and 1990 CTF Roundtables and in an external opinion to XXX dated July 19, 1990 (File # 901275). ...

7 June 1993 Income Tax Severed Letter 9210310 F- Allocation de retraite — traduction Unedited CRA Tags 56(1)(a)(ii), 248(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... La définition d'«allocation de retraite» figurant au paragraphe 248(1) prévoit l'inclusion dans le revenu d'une somme reçue à l'égard de la perte d'un emploi «... qu'elle ait été reçue ou non à titre... de dommages ou conformément à une ordonnance ou sur jugement d'un tribunal compétent...». ...

19 June 1990 Income Tax Severed Letter AC74779- Non-capital Losses & RRSP Contributions Unedited CRA Tags 146(1), 146(5) JUNE 19 1990 THUNDER BAY DISTRICT OFFICE HEAD OFFICE Appeals Division Resource Industries Section Frank S. ... Christy 19(1) 7-4779 Renounced Resource Expenses creating Non-Capital Losses & RRSP Contributions Resource Expense Deduction This is in response to your memorandum dated February 26, 1990, concerning the above-mentioned topics. ...

1 September 1992 Income Tax Severed Letter 9225591- Finished Goods in the Resource Industries ITC/M & P Unedited CRA Tags 127(11)(b)(i), 125.1(3)(b), Reg. 5202 REVENUE CANADA FORESTRY TAX CONFERENCE PRESENTATION BY RULINGS "FINISHED GOODS" FOR ITC AND M&P PURPOSES After a detailed study conducted during 1991, supported by a written opinion from the Department of Justice ("Justice"), Rulings adopted the view that the products of the extractive industries, such as the logs (the felled trees) from logging, would not constitute "finished goods" referred to in subparagraph 127(11)(b)(i) of the Income Tax Act and paragraph (d) of the definition of "qualified activities" in section 5202 of the Income Tax Regulations for purposes of determining a taxpayer's investment tax credits ("ITC") and manufacturing and processing ("M&P") profits. ... Prepared by:John Chan Date: September 1, 1992 File #: 7-922559 Document Disclosed Pursuant to The Access To Information Act Document Divulgué en vertu de la loi sur l'accès à l'information ...

8 February 1989 Income Tax Severed Letter 5-7048 F-   C. Thérisult (613) 957-8981 Le 8 février 1989 Monsieur, La présente est en réponse à votre lettre du 14 novembre 1988 concernant l'application de l'alinéa 8(1)m) de la Loi de l'impot sur le revenu (la "Loi") dans la situation suivante: FAITS XXXX Nous désirez savoir si votre client pourra déduire dans le calcul de son revenu en vertu de l'alinéa 8(1)m) de la Loi à chaque année, les contributions versées au régime de pensions dans l'année en question. ... De plus, selon le sous-alinéa 8(1)m)i) de la Loi, la cotisation déductible ne doit pas excéder le plafond de sa cotisation afférente au contribuable pour l'année en raison de services rendus dans l'année, sans excéder la limite de 3 500 $, établie par le sous-alinéa 8(1)m)iii) de la Loi. ...

12 April 1985 Income Tax Severed Letter A-1093- [] E. Wayne Hood (613) 993-7295 XXXX April 12, 1985 INDEXED Dear Sirs: This is in reply to your letter of February 8 concerning the Canada- U.S. ... In this regard, we enclose a copy of Interpretation Bulletin, IT-77R. 2 & 3. ...

7 June 1988 Income Tax Severed Letter 5-5658- [] XXXX A.A. Cameron (613) 957-2116 XXXX June 7, 1988 Dear Sirs: Re: Unanimous Shareholder Agreements and Control We are writing in response to your letter of February 26, 1988 in which you requested our opinion as to the impact that a unanimous shareholders agreement (an "Agreement") under subsection 140(2) of the Canada Business Corporations Act (the "CBCA") has in determining whether a taxpayer controls a corporation or has acquired control of a corporation for the purposes of the Income Tax Act (the "Act"). ... In general, an Agreement under subsection 140(2) of the CBCA is one which "... restricts, in whole or in part, the powers of the directors to manage the business and affairs of the corporation... ...

17 October 1988 Income Tax Severed Letter 5-6092- [] C.R. Bowen (613) 957-2094 XXXX October 17 1988 Dear Sirs: We are writing in reply to your letter of May 16, 1988, wherein you requested further information with respect to the matters referred to in Cabana, Seguin Inc. ... More specifically on page 6079, McNair, J. says "... if the substance of the contract is the production of something to be sold and the transference of property therein to a buyer then the contract is a sale of goods. ...