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(the "U.S. subsidiary"). 2.      The U.S. subsidiary employs an individual (the "individual") who is a resident of the U.S. and not also dually a resident of Canada to carry on executive recruiting services world wide on the U.S. subsidiary's behalf. 3.       ... In all cases the Canadian corporation, and not the U.S. subsidiary, will decide which candidate, if any, will fill the position. 8.       ... The U.S. subsidiary has provided and continues to provide recruiting services to other arm's length entities. 9.       ...

11 September 1989 Income Tax Severed Letter ACC8565 F- Remuneration Paid by Resident of Germany Unedited CRA Tags n/a     19(1) HBW 4125-G1   HBW 8413-1   B. ... Savage A/DirectorProvincial and International Relations Division c.c.       Joe Hartwick Non-Resident Division c.c.       Denise Dalphy Foreign Section Specialty Rulings Directorate BF/sgno1-58File copySequence fileAuthor's copyChrono file (2) ...

Subsection 126(3) & Subparagraph 110(1)(f)(iii) of the Act Subsection 126(3) of the Act operates similar to the foreign tax credit provisions in that a Canadian resident otherwise taxable on his world income, including his remuneration received as an employee of an international organization, would receive a tax credit against his federal taxes payable in respect of the internal levy (see comments below under "Internal Levy") withheld by the international organization. ... XXXXXXXXXX Foreign Missions and International Organizations Act The FMIO Act has replaced the " Privileges and Immunities (International Organizations) Act ". ... The following is a list of these agencies: Food and Agriculture Organization- FAO General Agreement on Tariffs and Trade- GATT International Atomic Energy Agency- IAEA International Bank for Reconstruction & Development- IBRD (World Bank) International Civil Aviation Organization- ICAO International Development Association- IDA International Finance Corporation- IFC International Fund for Agricultural Development- IFAD International Labour Organization- ILO International Maritime Organization- IMO International Monetary Fund- IMF International Telecommunications Union- ITU United Nations Educational, Scientific & Cultural Organization- UNESCO (included are International Institute for Educational Planning, International Bureau of Education and Intergovernmental Committee for Physical Education and Sport) United Nations Industrial Development Organization- UNIDO Universal Postal Union- UPU World Health Organization- WHO World Intellectual Property Organization- WIPO World Meteorological Organization- WMO Note:The above list was prepared by the Provincial and International Relations Division on December 7, 1992. ...

The organizational structure of the corporate group is as follows: Investco 1 50% | | | Holdco------------------Investco 2 50% 50% | | | Opco-------------------Investco 3 50% Investco 1, 2 and 3 are not related and not associated within the meaning of the Income Tax Act. ...

This would be consistent with the formula in paragraph 6 of revised Form T100.      Consider the following example: Form T100   Total expenses to be incurred $1,000,000 Less:       Assistance to be kept by the company (0)      Expenses to be incurred but not renounced (i.e. prescribed CEDOE) (50,000) Amount to be renounced $950,000 Form T100 (Present draft formula)   Actual expenses incurred $1,000,000 Less:     Assistance kept or to be kept by the company            (0) Amount renounced (net of prescribed CEDOE) should be $950,000 versus the $1,000,000 figure yielded by the above calculation. ... Refer to paragraphs 66.1(6)(b)(ix), 66.2(5)(b)(xi) and 66.4(5)(b)(viii) of the Act.       ...

It states:      A treaty shall be interpreted in good faith in accordance with the ordinary meaning to be given to the terms of the treaty in their context and in the light of its object and purpose... ... SavageA/DirectorProvincial and International Relations Division b.c.c.      Jacques Sasseville Department of Finance      Michele TrottierFinancial Industries Division BF/sgno 2 98File copySequence file ...

26 August 1991 Income Tax Severed Letter 911909 F- Gain or Loss Arising on the Disposition of "Exchanged Shares" Unedited CRA Tags 85.1, 245 Dear Sirs: Re:  Section 85.1 of the Income Tax Act This is in reply to your letter dated July 12, 1991 in which you requested: (i)     our interpretation of the phrase "any portion of the gain or loss" in paragraph 85.1(1)(a) of the Income Tax Act (the "Act), and (ii)     our views regarding the application of sections 85.1 and 245 of the Act to the hypothetical series of transactions described below. Facts and Hypothetical Series of Transactions 1.      24(1) 2.      3.      4.                       24(1) Our Comments The situation outlined in your letter appears to relate to specific proposed transactions with identifiable taxpayers.  ... This paragraph states:     "Where a vendor receives shares for some of the exchanged shares and cash or other consideration for other exchanged shares, subsection 85.1(1) may be utilized in respect of the exchanged shares for which shares were received, as long as the vendor can clearly identify which shares were exchanged for cash or other consideration and which (shares) were exchanged for shares. ...

The amount of interest under that paragraph will be the lesser of: a) $100,000 x (9% + 10% + 7% + 12%) = $9,500, and------------------- 4 b) $100,000 x (9% + 9% + 7% + 9%) = $8,500----------------- 4 The other method of calculating the limit would be as follows. The amount of interest under 80.4(1)(a), as limited by subsection 80.4(4), will be the lesser of: a) $100,000 x (9% + 10% + 7% +12%) = $9,500, and------------------ 4 b) $100,000 x (9%) = $9,000 You ask which method of computing the interest limit in subsection 80.4(4) is correct. ...

L'intérêt réduit le revenu net de location:--Revenu net avant DPA et-Frais de financement 3 000 $ 3 000 $ 3 000$ Quote part du co- propriétaire S/O 1 500 S/O Frais de financement 1 800 1 800 S/O--------------- Revenu (Perte) net(te) 1 200 (300) 3 000 avant DPA Déduction pour 1 200 0 3 000 amortissement--------------- 0 (300) 0 Frais de financement payés par l'associé S/O S/O 1 800--------------- Déduction totale sur la déclaration de revenus 0 300 1 800 ===== ===== ===== B. L'intérêt est considéré comme frais de placements Revenu net avant DPA et frais de financement 3 000 $ 3 000 $ 3 000$ Quote part de co- S/O 1 500 S/O propriétaire Déduction pour amortissement 3 000 1 500 3 000--------------- Revenu net de location 0 0 0 ===== ===== ===== Frais de financement payés 1 800 1 800 1 800 Déduction totale sur la déclaration du revenus 1 800 1 800 1 800 ===== ===== ===== HYPOTHÈSES 6. ... Revenu net provenant de la société Revenu avant DPA 3 000 $ Déduction pour amortissement 3 000 $ 0 $ Revenu avant DPA provenant de l'immeuble que l'associé détient personnellement 4 000----- Total partiel 4 000 DPA maximale permise (par. 1100(11) du Règlement) 4 000----- Total partiel 0 Frais de financement sur la mise de fonds initiale de l'associé 1 800----- Perte nette de location (1 800 $) ======== Nous n'avons pas tenu compte des frais de financenment de la mise de fonds initiale dans la société pour déterminer le montant maximal que l'associé peut réclamer personnellement à titre de déduction pour amortissement. ...

No.      1.4.1.    See 1.4.      1.4.2.    See 1.4.      1.4.3.    See 1.4.      1.4.4.    ... See 2.3.      2.3.2.    See 2.3. 2.4.      2.4.1.    See 2.1.1.      2.4.2.    ... See 2.1.1. 2.5.      2.5.1.    See 2.1.1.      2.5.2.    See 2.1.1.      2.6.      ...