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XXXXXXXXXX 2000-001812 Cornelis Rystenbil, CGA Attention: XXXXXXXXXX November 15, 2000 Dear Madam: Re: Municipal Officer's Travel This is in your reply to your correspondence of March 28, 2000 in which you ask for our view on your belief that "... the travel between the trustee's ward and the regional office is not personal since the trustees are under statutory obligation to reside in their ward... ...

Les actions détenues par Monsieur X sont des actions ordinaires ayant un capital versé et un prix de base rajusté de 100 $. ...

Larsen, 99 DTC 5757, que l'alinéa 12(1)g) de la Loi ne s'appliquerait pas à un contrat octroyant le droit d'abattre des arbres sur une propriété au cours d'une période de cinq mois en échange d'une contrepartie de 70 $ le mètre cube de bois coupé puisqu'il s'agissait d'un contrat unique pour l'enlèvement du bois. ...

Generally the Canada Customs & Revenue Agency ("Agency") would require the taxpayer to have maintained beneficial ownership of the shares throughout the 24 month period. ...

With reference to the few occasions that the substitute teacher has to travel in the middle of the day from one school to the next, subparagraph 8(1)(h.1)(i) of the Act states that "... where the taxpayer... was ordinarily required to carry on the duties of the office or employment away from the employer's place of business or in different places... ...

" " The purpose of the landing strip, roads and equipment is to assist in developing the Company's mine. ...

In support of your view that PRRAs in the mentioned entities are eligible farm assets, you enclosed a copy of our opinion letter # 9420855, dated May 25, 1995, a portion of which dealt with PRRAs in a Wheat Pool. ...

Diguer, CGA March 1, 2001 Dear XXXXXXXXXX: Re: Costs associated with an abandoned debt issue This is in reply to your letter dated January 30, 2001 in which you request the Canada Customs & Revenue Agency's (the "CCRA") views on the deductibility of expenses incurred by a taxpayer with respect to an aborted debt offering. ...

On XXXXXXXXXX, the Partnership transferred all of its assets to the Corporation for consideration of preferred shares (the " preferred shares") of the Corporation. ...

Lee Workman Manager Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch- 2- ...