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In your letter, you outlined the following hypothetical situation: • Three corporations (including Company X) enter into a "Co- ownership" arrangement to construct an office building. • Company X acquires an undivided 30% interest in the office building. • The co-ownership arrangement is not a partnership but rather an unincorporated joint venture. • A management company is formed by the three corporations to handle the operation of the building. ... The office building is leased by the co-owners to the management company. • Company X occupies 21% of the building's total rentable space. ... Company X has an option to occupy a further 8% of the rentable space which is required to handle future growth in personnel. • The two other co-owners are both in the principal business of leasing, rental, development, or sale of real estate property owned by them (i.e. they are principal business corporations as defined in the Act). • One of the other two co-owners occupies one-third of the buildings space. ...

In paragraph 43 of the Ruling, you had advised that if shareholders holding more than XXXXXXXXXX % but less than XXXXXXXXXX % of the XXXXXXXXXX /Aco Common Shares, the XXXXXXXXXX /Aco Class XXXXXXXXXX Shares or the XXXXXXXXXX /Aco XXXXXXXXXX Shares, XXXXXXXXXX dissent, the board of directors will have the option of proceeding with the Plan of Arrangement. ... You are now advising that the level of dissent to the Plan of Arrangement would be over XXXXXXXXXX %. In this group of proposed dissenters there are a number of shareholders (referred to as “Major Dissenters”) who each hold a relatively significant number of share shares representing approximately XXXXXXXXXX %. ...

Chief Resource Industries Section Bilingual Services and Resource Indudries Division Rulings Directorate WORK SECTION 33 I MINING AND OIL & GAS Alberta Royalty Tax Credit Canadian Exploration and Development Expenses 66(15)(b) Canadian Exploration Incentive Program CCEIP) Canadian Resource Property 66(15)(c) Canadian Exploration and Development Overhead Expense CCEDOE) Canadian Exploration Expense (CEE) 66.1(6) Canadian Development Expense (CDE) 66.2(5) Canadian Oil and Gas Property Expense (C0GPE) 66.4(5) Carved-out Income 66(14.6) & 209 Crown Royalties 12(l)(o),18(1) (m), 69(6) Cumulative Offset Account 66.5 Earned Depletion Base 65 Exploration and Development Shares 66.3 Farm-out 66(12.1) Flow-Through Shares 66(l5)(d.1) 66(12.6) to (12.75) Foreign Exploration and Development Expense 66(15) (e), 66(4) Foreign Resource Property 66(l5)(f) Frontier Exploration Allowance Gas or Oil Well Equipment Grubstakers 35(1) Industrial Mineral Mines Joint Exploration Corporation (JEC) 66(15)(g), 66(10) to (10.4) Mineral Resource 248(l) Minerals Mining Exploration Depletion Deduction (MEDA) Mining Taxes 20(l)(v) Oil or Gas well 248(1) Overburden Removal Pipelines Prescribed Shares Prime Metal Stage Principal Business Corporation (PBC) 66(15)(h) Production Royalties Prospectors 35(l) Reclamation Costs Resource Allowance 20(1)(v.l) Resource Royalties Successor Corporations 66.7 Supplementary Depletion Allowance II F0RESTRY Farm Woodlots Forestry Logging Logging Tax Deduction 127(l) & (2) Logs Lumber Pulp & Paper Saw Mills Timber Timber Limit Timber Resource Property 13(21)(d.1) Tree Farms Woodlots WORK SECTION 33 MINING, OIL & GAS AND FORESTRY ITA 12(1) (o)- royalties, etc. to be included in income l3(21)(d.l)- timber resource property 18(1)(1.1)- Petroleum and Gas Revenue Tax Act payments 18(1)(m)- royalties, etc. 20(l)(v)- mining taxes 20(1)(v.1)- resource allowance 20(1)(kk)- exploration and development grants 20(1) (11)- amount deemed to be tax payable 20(1(mm)- injection substances 20(15)- regulations 35- prospectors and grubstakers 59- consideration for foreign resource property, inter alia 59.1- involuntary disposition of resource property 65- allowance for oil or gas well, mine or timber limit 66- exploration and development expenses of PBC, inter alia 66.1- CEE 66.2- CDE 66.3- exploration and development shares 66.4- COGPE 66.5- cumulative offset account 66.6- application of 66.7(l), (2), etc. 66.7- successor rules 66.8- resource expenses of a limited partner 69(6) to 69(13)- phantom income 80.2- reimbursement of crown charges 127(1) & (2)- logging tax deduction 196- tax on deduction under section 66.5 208- tax on crown charges paid by a tax exempt person 209- tax on carved-out income Document Disclosed Pursuant to the Access to Information Act Document divulgué en vertu de la loi sur l'accès à l'information ...

19 January 1993 Income Tax Severed Letter 9301246- Structuring Gold Mining Operations NOTES FOR PRESENTATION ON FINANCING GOLD MINING OPERATIONS INDUSTRY EXCHANGE OF INFORMATION MEETING—GOLD MINING CANADA—UNITED STATES OTTAWA—JANUARY 19, 1993 PRESENTED BY:JOHN CHANFILE # 930124 ACTING SECTION CHIEF RESOURCE INDUSTRIES SECTION MANUFACTURING INDUSTRIES, PARTNERSHIPS AND TRUSTS DIVISION RULINGS DIRECTORATE ON BEHALF OF THE RESOURCE INDUSTRIES SECTION, RULINGS DIRECTORATE, I WOULD LIKE TO THANK MR. ... -END- ************************************************************ ***** ...

In determining whether the XXX should issue a receipt in respect of a contribution by an individual staff member, the following guidelines should be considered: • Amounts should be paid to the XXX and must be unconditional. • Any designated purpose should be part of the general activities of the XXX for which donations would normally be accepted. • Generally, individuals who have made such contributions and who wish to propose that XXX funds be expended on particular activities should submit applications for funds or equipment to a committee responsible for administering such funds or equipment for the particular activities. • Such an application should adequately document the proposed use of the funds or equipment. • Funds or equipment should only be allocated to the individual or his department after applying the standard evaluation criteria for such allocation. • Any equipment purchased or expenditures made with contributed funds must be of such a nature that it would be reasonable for the XXX to acquire such equipment or expend such funds and the usual controls with respect to the use of XXX equipment or expenditure of XXX funds should be in force. • There can be no direct connection between the amount of the individual's contribution and disbursement from the fund or allocations of equipment to that person, nor should there be any option to purchase equipment acquired with the funds at the end of a certain time period. ...

Cette somme de 17 000 $ comprend 12 000 $ d'allocation de retraite et 5 000 $ à titre d'intérêt. 33.31 Table ronde Fiscalité fédérale L'employeur doit-il effectuer les retenues à la source prévues à l'alinéa 153(1)c) de la Loi et au Règlement, concernant la somme de 5 000 $ versée à titre d'intérêt? ... Ainsi, dans la mesure où la formule TD 2 a été remplie adéquatement pour exempter de la retenue le montant de 4 000 $, le taux de retenue applicable à la somme de 4 500 $ sera de 5 %. ... Pour les fins de la Loi, le total du plafond des affaires de A inc., B inc. et C inc. sera-t-il de 200 000 $ ou de 400 000 $? ...

A.C.B. of policy (paragraph 148(9) (a) Premiums paid: 28 years @ $2000 $56,000 Dividends credited: 20 years @ $2000 40,000 A.C.B. $16,000 Capital Dividend Account Adjustment (subparagraph 89 (1) (b) (iv) Proceeds on death $1,000,000 A.C.B. 16,000 Addition to the Capital Dividend account 948,000 It should be noted, that this is a simplified example and the calculation of the A.C.B. of a life insurance policy may be somewhat more complex in specific situations. ...

L'article 5202 du Règlement se lit en partie comme suit: "activités admissibles signifie a) n'importe quelles des activités suivantes, lorsqu'elles sont exercées au Canada dans le cadre des opérations de fabrication ou de transformation au Canada (...) de marchandises en vue de leur vente ou de leur location à bail: (i) la conception technique des produits et des installations de production, (...) (v) la surveillance axiale (...) b) toutes les autres activités qui sont exercées au Canada directement dans le cadre des opérations de fabrication ou de transformation au Canada (...) de marchandises en vue de leur vente ou de leur location à bail, (...) mais ne comprend aucune des activités suivantes: (...) f) l'administration, y compris les activités relatives aux écritures et au personnel, (...)." ...

L'article 5202 du Règlement se lit en partie comme suit: "activités admissibles signifie a) n'importe quelles des activités suivantes, lorsqu'elles sont exercées au Canada dans le cadre des opérations de fabrication ou de transformation au Canada (...) de marchandises en vue de leur vente ou de leur location à bail: (i) la conception technique des produits et des installations de production, (...) (v) la surveillance axiale (...) b) toutes les autres activités qui sont exercées au Canada directement dans le cadre des opérations de fabrication ou de transformation au Canada (...) de marchandises en vue de leur vente ou de leur location à bail, (...) mais ne comprend aucune des activités suivantes: (...) f) l'administration, y compris les activités relatives aux écritures et au personnel, (...)." ...

11 March 1987 Income Tax Severed Letter DATE March 11, 1987 RESEARCH AND POLICY FILES Capital Cost Allowance Class 2, 8 & 29 FROM- D. ... The question has been looked at by the Services, Public Utilities & Exempt Corporations Section, the Merchandising, Manufacturing & Construction Section and, more recently, by the Resource Industries Section. ...