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9 September 2002 External T.I. 2002-0135785- Netherlands AOW taxable in Canada Unedited CRA Tags 56(1)(a) Canada-Netherlands Treaty Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Thomson (613) 957-2122 September 9, 2002 Dear XXXXXXXXXX: Re: Taxation of AOW from Netherlands This is in reply to your letter of April 16, 2002 in which you ask for our comments on the taxation of AOW, which you are receiving from the Netherlands. ... Yours truly, Olli Laurikainen for Director International & Trusts Division Income Tax Rulings Directorate- 2- ...

13 November 2002 External T.I. 2002-0165095- Deduction of border fees Unedited CRA Tags 8(1)(h) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Thomson November 13, 2002 Dear XXXXXXXXXX: Re: Deduction of border "fees" This is in reply to your letter of September 23, 2002, in which you ask if certain fees you have incurred are deductible from your income for income tax purposes. ... Yours truly, Olli Laurikainen for Director International & Trusts Division Income Tax Rulings Directorate- 3- ...

15 January 2002 External T.I. 2001-0107565- AWARD-UNIVERSITY Unedited CRA Tags 6(1)(a) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Tremblay, CMA January 15, 2002 Dear XXXXXXXXXX: Re: XXXXXXXXXX This is in reply to your letter dated October 25, 2001, wherein you enquired whether the above-referenced award is a taxable benefit or a tax-free windfall to the recipient. ... " The words " in respect of" were considered in the Supreme Court of Canada decision Nowegijick v. ...

15 February 2002 External T.I. 2001-0113295- UNPAID LEAVE VS SICK LEAVE ON RETIREMENT Unedited CRA Tags 56(1)(a)(ii) 60(j.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. ... Albert February 15, 2002 Dear XXXXXXXXXX: Re: Retiring Allowance We are writing in reply to your correspondence of November 14 and December 14, 2001, wherein you requested our views on whether any part of a payment upon retirement for paid leave could be considered to relate to unused sick leave credits and, accordingly, qualify as a retiring allowance. ... Yours truly, Roberta Albert, CA for Director Financial Industries Division Income Tax Rulings Directorate Policy & Legislation Branch ...

2 October 2002 External T.I. 2002-0118815 F- DIABETE JUVENILE Unedited CRA Tags 118.3(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 CCRA. ... XXXXXXXXXX 2002-011881 Mario Gingras, CGA Le 2 octobre 2002 Monsieur, Objet: Crédit d'impôt pour déficience mentale ou physique La présente est en réponse à votre lettre du 11 janvier 2002 par laquelle vous demandez notre opinion concernant le sujet mentionné en titre. ... QUESTION Vous aimeriez obtenir notre opinion à savoir si, dans une telle situation, les parents peuvent réclamer le montant pour personne déficiente à charge prévu au paragraphe 118.3(2) de la Loi de l'impôt sur le revenu (ci-après la " Loi "). ...

Position: Question of Fact Reasons: General comments provided. 2002-012450 XXXXXXXXXX Karen Power, CA (613) 957-8953 February 27, 2002 Dear XXXXXXXXXX: Re: Tax Exemption for Status Indians We are writing in reply to your letter of February 11, 2002, in which you requested our comments regarding the taxation of employment income received by status Indians. ... The term "Indian", as used in the Guidelines, is defined on page 10 of the Guidelines to mean "an Indian as defined for purposes of the Indian Act ". ... In the situations you describe, Guidelines 2 & 4 would not apply to exempt your employees' employment income, as the employer is not resident on a reserve. ...

25 March 2002 External T.I. 2002-0120945- ELIGIBLE SMALL BUSINESS INVESTMENT Unedited CRA Tags 44.1 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Principal Issues: 1.Taxpayer enquiry on whether existing shares & proposed replacement shares will qualify for the "small business investment deferral" where original shares are shares of farming corporation and replacement shares are a "XXXXXXXXXX " corporation. ... Will provide general comments Reasons: 44.1(10) excludes corporation where >50% of FMV of assets is real property (net of debts)-unless farm is heavily leveraged it would not likely qualify. 2002-012094 XXXXXXXXXX Lena Holloway 613-957-2104 March 25, 2002 Dear XXXXXXXXXX: Re: Technical Interpretation Request- Section 44.1 This is in reply to your undated letter received January 30, 2002, regarding the application of section 44.1 of the Income Tax Act to your specific situation. ...

19 March 2002 External T.I. 2002-0120785 F- Allocation de retraite- 212(13)(d) Unedited CRA Tags 212(1)(j.1) 212(13)(d) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... XXXXXXXXXX 2002-012078 Éric Allard-Pouliot Le 19 mars 2002 XXXXXXXXXX, Objet: Demande d'interprétation technique: Allocation de retraite payée à un non-résident du Canada, paragraphe 212(13)_____________________ La présente fait suite à votre fac-similé du 28 janvier 2002 concernant le sujet mentionné en titre. Plus particulièrement, vous avez requis notre opinion quant à savoir si une allocation de retraite versée dans les circonstances ci-après décrites est imposable au Canada: (a) Monsieur X a travaillé pendant dix ans au Canada pour une société canadienne au sens de l'alinéa 89(1)e) de la Loi de l'impôt sur le revenu (la " Loi "). ...

4 June 2002 External T.I. 2002-0131455- SMALL BUSINESS CAPITAL GAINS Unedited CRA Tags 44.1 7 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Principal Issues: CCPC stock options exercised by employee after CCPC purchased by US publicly traded firm & CCPC options were exchanged for options in US co; Employee now wishing to dispose of US co shares and wants to know if section 44.1 capital gains deferral is available Position: No Reasons: US co shares are not eligible small business corporation shares and ss.44.1 (6) & ss.44.1 (7) are only available for shares not options. 2002-013145 XXXXXXXXXX Lena Holloway 613-957-2104 June 4, 2002 Re: Technical Interpretation Request- Section 44.1 This is in reply to your letter dated March 20, 2002, regarding the application of section 44.1 of the Income Tax Act to a specific hypothetical situation. ...

4 June 2002 External T.I. 2001-0114255- Taxation year of a foreign affiliate Unedited CRA Tags 95(1) "Taxation year" Reg. 5907(1) "exempt surplus" Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... As noted in paragraph 4 of Information Circular 77-9R Books, Records & Other Requirements For Taxpayers Having Foreign Affiliates, the financial statements of the foreign affiliate are those that have been accepted by taxation authorities in the foreign jurisdiction (if required). ... Yours truly, Olli Laurikainen for Director International & Trusts Division Income Tax Rulings Directorate ...