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Position: yes Reasons: Disposition of beneficial interest in production December 1, 2000 SR & ED Directorate Partnerships Section Financial Legislation Application Section Denise Dalphy Mel Machado, Manager (613) 957-9231 Attention: Alain Marchand 2000-005368 Canadian Film or Video Production Tax Credit- "Investor Rules" This is in response to your memorandum dated October 30, 2000, wherein you have asked for our views on the income tax consequences of a contract ("Contract") dated XXXXXXXXXX between XXXXXXXXXX ("Producer"), and XXXXXXXXXX ("Distributor") as it relates to the film, XXXXXXXXXX (the "picture"). ...

& Yukon Tax Services Cornelis Rystenbil, CGA (613) 941-6547 2000-006188 Canada/First Nations Funding Agreement and XXXXXXXXXX This is in reply to your memorandum of December 13, 2000 in which you ask for our views on whether funding for education/training paid out of funds received by an Indian band pursuant to a Canada/First Nations Funding Agreement (the "Agreement") would be taxable to the recipient in light of the Greyeyes case (78 DTC 6043). ...

March 2, 1999 XXXXXXXXXX Tax Services Office HEADQUARTERS Verification & Enforcement R. ...

Jim Wilson Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...

Jim Wilson Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch- 3- ...

You mention in your memorandum that the cost of the trip to Mexico for treatment and the treatment itself totalled approximately $XXXXXXXXXX \. ...

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

In your facsimile you refer to an opinion issued by this directorate dated January 4, 1996 on this subject (document # 952477). ...

L’alinéa 126(1)a) de la Loi qui traite du Montant Maximum se lit comme suit: la partie de tout impôt sur le revenu ne provenant pas d’entreprises qu’il a payé pour l’année au gouvernement d’un pays étranger (...) dont il peut demander la déduction; Selon la position administrative énoncée au paragraphe 13 du bulletin d’interprétation IT-270R2, avant de considérer inclure un montant d’impôt étranger lors du calcul du crédit pour impôt étranger, (le contribuable doit l’avoir (payé... pour l’année(, que le paiement soit fait avant, pendant ou après l’année en question(. ...

June 28, 1999 Toronto Centre TSO Income Tax Ruling and Verification & Enforcement Division Interpretations Directorate Section 444-12 Fouad Daaboul (613) 957-2087 Attention: Naomi Tsuji 990787 Non-Qualified Investment Acquired by an RRSP This is in reply to your facsimile submission of March 24, 1999, wherein you asked us to address additional questions regarding the transactions described in our memorandum to your office (our document number E9524767) dated October 31, 1995 FACTS 1 Two RRSPs (governed by trusts) were originally opened in XXXXXXXXXX under which the trustee was XXXXXXXXXX. ...