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9 December 1991 Administrative Letter 9133116 F- RRSP Advantage — Mortgage Rate Reduction Unedited CRA Tags 146(2)(c.4), 146(13.1) 7-913311 24(1) RRSP promotion: This is in reply to your memorandum of November 29, 1991 requesting our opinion as to whether there is an advantage when the aforementioned bank reduces the mortgage rates for annuitants with a specified amount in their RRSPs. ...

1997 Administrative Letter 971152B-: Tax Shelter- Prescribed Benefits & Revenue Guarantees Unedited CRA Tags: 237.1(1), ITR 231(6.1)(b)(ii), 143.2, 96(2.2)(d) Principal Issues: 1. ... Position: 1 & 2. Not as of the date of the ruling, based on certain provisos. 3 to 7. ... Reasons: 1 & 2. The statements and representations provided in Schedules "A" & "B" do not indicate that the interest in the Partnership would be a tax shelter and the statements and representations in Schedule "B" replace those in Schedule "A" and do not indicate that the Partnership's interest in XXXXXXXXXX would be a tax shelter. ...

15 January 1998 Administrative Letter 9801082- ICE STORM/VERGLAS Q & A, BUSINESS WINDOM/GUICHET AFFAIRE Unedited CRA Tags 2 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. ... Business Window / Guichet d’affaires GST/HST-TPS/TVH Q Will late filing penalty and interest charges be imposed on a client who files his or her GST/HST return/installment late due to the ice storms which began January 6, 1998. ...

Calcul du montant prescrit pour 2003, 2004 et 2005: Le montant prescrit à l'égard du juge pour l'année d'imposition 2003 est de 14 500 $ soit le moins élevé des montants suivants: (i) (18% x 198 000 $)- 600 $ = 35 040 $, et (ii) 14 500 $ Le montant prescrit à l'égard du juge pour l'année d'imposition 2004 est de 14 900 $ soit le moins élevé des montants suivants: (i) (18% x 198 000 $)- 600 $ = 35 040 $, et (ii) 15 500 $- 600 $ = 14 900 $ Le montant prescrit à l'égard du juge pour l'année d'imposition 2005 est de 15 900 $ soit le moins élevé des montants suivants: (i) (18% x 198 000 $)- 600 $ = 35 040 $ (ii) 16 500 $- 600 $ = 15 900 $ Calcul du " Maximum déductible au titre des REER " Pour l'année 2003, le montant est néant (soit l'excédent du moins élevé des montants suivants: (i) le plafond REER pour 2003 (14 500 $) et (ii) 35 640 $ (18% x 198 000 $), sur le montant prescrit (14 500 $)). ... Le montant prescrit à l'égard du juge pour l'année d'imposition 2004 est de 3 725 $ soit le moins élevé des montants suivants: (i) (18% x 49 500 $)- 600 $ = 8 310 $, et (ii) (15 500 $- 600 $) x 3/12 = 3 725 $ Pour l'année 2004, le " maximum déductible au titre des REER " du juge est de 11 775 $ (soit l'excédent du moins élevé des montants suivants: (i) le plafond REER pour 2004 (15 500 $) et (ii) 35 640 $ (18% x 198 000 $), sur le montant prescrit (3 725 $)). ... Le montant prescrit à l'égard du juge pour l'année d'imposition 2004 est de 2 483 $ soit le moins élevé des montants suivants: (i) (18% x 33 000 $)- 600 = 5 340 $, et (ii) (15 500 $- 600 $) x 2/12 = 2 483 $ Pour l'année 2004, le " maximum déductible au titre des REER du juge est de 13 017 $ (soit l'excédent du moins élevé des montants suivants: (i) le plafond REER pour 2004 (15 500 $) et (ii) 32 940 $ (18% x 183 000 $), sur le montant prescrit (2 483 $)). ...

Treaty   January 10, 1990 Non-Resident Taxation Division Specialty Rulings Directorate   K.B. ... Since that article does not define the term "gain" for purposes of the Convention, it is necessary to follow the provisions of paragraph 2 of Article III which states that "... any term not defined therein shall, unless the context otherwise requires and subject to the provisions of Article XXVI (Mutual Agreement Procedure), have the meaning which it has under the law of that State concerning taxes to which the Convention applies".  ... We trust this is adequate for your purposes. for DirectorReorganizations and Non-Resident DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch APPENDIX A Proceeds (April 30, 1989)                $150,000 Cost                $ 50,000 V-Day Value                $ 80,000 Outlays and Expenses                $ 10,000 # of months property owned after December 31, 1971                208 # of months property owned between December 31, 1971 and December 31, 1984           156 Proceeds of disposition                $150,000 Less:  ACB      $80,000           Outlays and Expenses       $10,000                   90,000 Gain liable to tax                $ 60,000 Taxable Capital Gain (115(1)(b)) $60,000 X 2/3          $ 40,000 Exempt Portion of Gain (Article XIII(9))     $60,000 X 156/208                $ 45,000 Deduction from Income (115(1)(d) and 110(1)(f))    $45,000 X 2/3                $ 30,000 ...

25 February 1992 Administrative Letter 9204796 F- RRSP Promotion Unedited CRA Tags 146(2)(c.4), 146(13.1) February 25, 1992 Registered Plans Division                         Financial Industries Division Attention;  Jeannine Lauzière                                   D. ...

Citizen 1.     Article XVIII(2)- W/H tax 15% on gross amount or                    periodic pension payments ($100) 2.      ... Income $100 (Tax 35%) Tax          35- Foreign Tax Credit (2 above)                15Canadian Tax                         $20 4.      ... Income     $100     $100     $100     $100     $100Rate of Tax       ¨ 40         37         35         17         10  Tax          $  40     $  37     $  35     $  17     $  10 Minus      Max Foreign Tax CreditArticle XXIV(4)(b)       20       20       20        2      NILTax                 20       17       15       15       10Additional non-businessincome tax                5         2     NIL     NIL     NIL ...

15 October 1992 Administrative Letter 9217206 F- Farm Support Payments Unedited CRA Tags 12(1)(x)   921720   Bill Guglich   (613) 957-2102 October 15, 1992 Enquiries and Taxpayer Assistance DivisionBusiness and General Division Attention:  C. ... It is our view that farm support payments under the following programs are required to be included in income for the taxation year. €     Agricultural Products Cooperative Marketing Act, €     Farm Support and Adjustment Measures, €     Agriculture Stabilization Act, €     Agricultural Products Board Act, €     National Tripartite Stabilization Programs, €     Waterfowl Crop Damage Compensation Program, €     Crop Insurance Program, €     Gross Revenue Insurance Plan, €     Nisa Fund No. 2 €     Western Grain Stabilization Act €     Farm Debt Review Fund €     Farm Support and Adjustment Measures- including: Fur, Maple Syrup, Honey, Ontario & British Columbia Oil Seeds Component, Prairie Grains & Oil Seeds Component, Atlantic Grains & Oilseeds Component and Horticulture Component €     Direct Payments to Milk Producers and Support Prices for Butter & Skim Milk Powder by the Canadian Dairy Commission. €     Canadian Rural Transition Plan €     Specialized Counselling Assistance Grant Program €     Canadian Agri-Food Development Initiative €     Economic and Regional Development Agreements €     Atlantic Livestock Feed Development €     National Soil Conservation Program €     Ontario Wine Grape Price Support Program €     Wine Market Development Program €     Grape Quality & Productivity Enhancement Program €     Ontario Grape Surplus Purchase Program €     Land Management Assistance Program €     Green Plan- Agriculture Component €     Plant Quarantine €     Rabies Program €     Compensation for Animals Slaughtered €     Anthrax Program €     Permanent Cover Program €     Rural Water Development Program €     Partnership Agreement on Water-Based Economic Development €     Partnership Agreement on Rural Development €     Feed Freight Assistance Please call us if you require any further information. ...

4 March 1992 Administrative Letter 9203326 F- T/P Works Outside Canada Less Than 6 Months (7984-1) Unedited CRA Tags 122.3                  March 4, 1992      International Taxation Office     Rulings Directorate      360 Laurier West     K.B. Harding      Room 200C     957-2111      Attention: Doug Wark           920332       Overseas Employment Tax Credit (OETC) Enclosed is a copy of a letter from 24(1) of Calgary. ...

4 February 1992 Administrative Letter 9203246 F- Part X.I Tax on Overcntributions to a RRSP Unedited CRA Tags 54 proceeds of disposition, 110.1, 118.1 SUBJECT     APPRAISALS-ART WORKS AND COLLECTIONS      MR. READ'S OFFICE      SECTION CHIEF      AUTHOR      RESEARCH      CORPORATE CASE FILE        OR SUBJECT FILE       MEMORANDUM FOR MR. ...