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Our Comments Subsection 63(3) of the Act defines the expression "child care expense" to mean "an expense incurred in a taxation year for the purpose of providing in Canada, for an eligible child of a taxpayer, child care services including baby sitting services, day nursery services or services provided at a boarding school or camp if the services were provided (a) to enable the taxpayer, or the supporting person of the child for the year, who resided with the child at the time the expense was incurred, (i) to perform the duties of an office or employment, (ii) [...]" ...

February 19, 2002 Northern BC & Yukon TSO HEADQUARTERS Liliane Basi Jacques E. ...

Olli Laurikainen for Director International & Trusts Division Income Tax Rulings Directorate... ...

Under the terms of the Plan, XXXXXXXXXX, (the "Employee") and the other participants (collectively, the "Participants") are entitled to XXXXXXXXXX % of the growth in value of XXXXXXXXXX (the "Company") over a base value of $XXXXXXXXXX as at XXXXXXXXXX. ...

Patricia Spice for Director Financial Industries Division Income Tax Rulings Directorate Policy & Legislation Branch ...

John Oulton Manager Business, Property & Employment Section III Business and Publications Division Income Tax Rulings Directorate Policy and Legislation Branch?? ...

Patricia Spice for Director Financial Industries Division Income Tax Rulings Directorate Policy & Legislation Branch ...

John Oulton Manager Business, Property & Employment Income Section III Business and Publications Division Income Tax Rulings Directorate Policy and Legislation Branch- 2- ...

Sarazin Director 824-5441 Attention: Pat Romaniuk, Enquiries & Adjustments Division 2000-002565 ITAR Subsection 40(7) We are writing to you in response to your facsimile of May 11, 2000, wherein you requested our views as to whether an amount of pre-72 pension contributions plus interest or an amount equal to the commuted value of pension benefits pro-rated for pre-72 and post-71 service periods should be used in determining the limit under subsection 40(7) of the Income Tax Application Rules (the "ITAR"). ...

Yours truly, John Oulton Manager Business, Property & Employment Income Section III Business and Publications Division Income Tax Rulings Directorate?? ...