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Under the proposed legislation, the trust would have neither a resident contributor nor a resident beneficiary. 2. 233.2, 233.3 & 233.6 XXXXXXXXXX 2001-007770 Annemarie Humenuk May 2, 2001 Dear XXXXXXXXXX: Re: Offshore Family Trusts This is in reply to your letter of January 26, 2001, addressed to the Toronto Centre Tax Services Office concerning the potential Canadian tax liability and filing requirements in respect of an offshore family trust settled by a non-resident of Canada. ...

., 2001 DTC 72, à la page 86: "... qu'il sera rempli [le deuxième critère] si une personne ne fait que participer à une opération, non pour son propre bénéfice mais pour celui de quelqu'un d'autre ou, même s'il agit pour son propre bénéfice, s'il agit aussi pour quelqu'un d'autre dans un contexte de réciprocité. ...

Subsection 73(3) states, in part, that "... the property was, before the transfer, used principally in the business of farming... ...

Since the amount received is included in income, it would not cause the plan to fall outside the guidelines in IT-529. 2 & 4. ...

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

Réponse de l'ADRC Selon le paragraphe 181.1(1) de la Loi, toute société est tenue de payer un impôt en vertu de la Partie I.3 de la Loi qui correspond à 0,225 % de l'excédent éventuel de son capital imposable utilisé au Canada pour une année d'imposition sur son abattement de capital pour l'année. ...

" You advised in your aforementioned letter: "... a number of meetings were held between industry representatives and representatives of the Department of Finance in order to broaden the transitional relief...Ultimately, it was agreed that one of the criteria would be that the production services limited partnership had begun incurring production expenses prior to September 18, 2001. ...

Our comments in # 1 above would have application to this situation. 5) Our position concerning arrangements whereby employees are able to select the type and level of coverage from a menu of available benefits (sometimes referred to as "cafeteria plans" or "flexible benefit programs") is discussed in Interpretation Bulletin IT-529, "Flexible Employee Benefit Programs". ...

The collection is effected by deeming a dividend to have been paid to the non-resident insurer that is subject to withholding tax at a rate of 25 % under Part XIII of the Act. ...

Section 6700 of the Regulations includes corporations registered under various provincial or territorial statutes as well as registered LSVCCs ("RLSVCCs "). ...