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DESIGNATION DES PARTIES ET ABRÉVIATIONS Dans cette lettre, à l'exception du paragraphe 13, le nom et la dénomination sociale du contribuable, de même que certains termes, sont remplacés par le nom et la dénomination sociale ainsi que les abréviations suivants: XXXXXXXXXX OPCO L'Agence du revenu du Canada ARC " Frais d'aménagement au Canada " au FAC sens du paragraphe 66.2(5) " Frais d'exploration au Canada " au FEC sens du paragraphe 66.1(6) Juste valeur marchande JVM Loi de l'impôt sur le revenu Loi XXXXXXXXXX "Prix de base rajusté" au sens de PBR l'article 54 " Ressource minérale " au sens du Ressource Minérale paragraphe 248(1) "Société publique" au sens du SP paragraphe 89(1) FAITS 1. ... Afin de poursuivre l'exploration en profondeur la zone XXXXXXXXXX, OPCO se dotera d'un accès souterrain à cette zone en construisant une galerie d'exploration de plus de XXXXXXXXXX KM de longueur à partir du XXXXXXXXXX (ci-après " Projet Souterrain "). 6. ... Dans sa totalité, le Projet Souterrain nécessitera des investissements estimés à XXXXXXXXXX $. ...

La rémunération des employés visés se situe entre XXXXXXXXXX $ à XXXXXXXXXX $. Parmi les XXXXXXXXXX employés touchés, XXXXXXXXXX ont un salaire annuel excédant XXXXXXXXXX $ (en incluant les primes admissibles au calcul de l'indemnité de départ) et quelques-uns ont une rémunération inférieure à XXXXXXXXXX $. ... Par exemple, si l'employé renonce à un montant d'indemnité de XXXXXXXXXX $, le montant assigné à l'employé par la fiducie s'élèvera à XXXXXXXXXX $. ...

TO # 980214 Unedited CRA Tags 212(1)(b)(vii) 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. ... Principal Issues: Request for confirmation of the intent of Ruling A (in Ruling # 3-980214) in regards to the application of subsection 212(1)(b)(vii) of the Act to the payment of the Premium referred to therein. ... XXXXXXXXXX XXXXXXXXXX 981238 XXXXXXXXXX Attention: XXXXXXXXXX XXXXXXXXXX, 1998 Dear Madam: Re: Advance Income Tax Ruling- XXXXXXXXXX # 980214 (the “Ruling”) This is in reply to your letter dated XXXXXXXXXX in which you requested confirmation of the intent of Ruling A in regards to the application of subsection 212(1)(b)(vii) of the Act to the payment of the Premiums referred to therein. ...

13 October 1993 Ruling 9320491- Déductibilité des intérets — Interest Deductibility Unedited CRA Tags 20(1)(c) APFF — CONGRES 1993NOTES AU DOSSIER Question 7 La question de savoir si des actions ordinaires ont été acquises dans le but d'en tirer un revenu est une question de faits et chaque situation doit être examinée en tenant compte des faits particuliers à la situation. ...

2013 Ruling 2013-0475701R3- MIC deemed interest & participating debt interest CRA Tags 212(1)(b) 214(3)(e) 212(3) "participating debt interest" Principal Issues: Whether a favourable ruling could be issued that the deemed interest payments paid to non-resident shareholders of a MIC would not fall within the meaning of PDI such that the payments would be exempt from Part XIII tax. ... XXXXXXXXXX 2013-047570 XXXXXXXXXX, 2013 Re: Advance Income Tax Ruling Request – XXXXXXXXXX Dear XXXXXXXXXX: This is in reply to your letter of XXXXXXXXXX, wherein you requested an advance income tax ruling on behalf of the XXXXXXXXXX (the "Corporation"). ...

2013 Ruling 2013-0488661R3- Indian Band-Public Body & Function of Government CRA Tags 149(1)(c) Principal Issues: Is the XXXXXXXXXX a public body performing a function of government within the meaning of 149(1)(c) and therefore exempt from income tax on the interest income received from a GIC? ... XXXXXXXXXX 2013-048866 XXXXXXXXXX, 2013 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling Request – XXXXXXXXXX This is in reply to your letter of XXXXXXXXXX, in which you requested an advance income tax ruling on behalf of the above-named taxpayer. ...

MA conclura un acte de transfert avec ENFA1 relativement au transfert d'actions de catégorie " XXXXXXXXXX " du capital-actions de NOUCO2 en faveur d'ENFA1. ... MMA conclura un acte de transfert avec ENFA1 relativement au transfert d'actions de catégorie " XXXXXXXXXX " du capital-actions de NOUCO2 en faveur d'ENFA1. ... MB conclura un acte de transfert avec ENFB1 relativement au transfert d'actions de catégorie " XXXXXXXXXX " du capital-actions de NOUCO1 en faveur d'ENFB1. ...

29 June 1989 Ruling 73913 F- Investment Tax Credits on SR & ED Expenditures Reimbursed by U.S. Parent Corporation Unedited CRA Tags 9, 12(1)(x), 37(1)(a)(ii), 127(5), 127(9) non-government assistance, 127(9) contract payment, 127(11.1), ITR 2902(e)(ii)     June 29, 1989 P. ... Turner   (613) 957-2094 N. Cervini   File No. 7-3913 Subject: 24(1) We are writing in reply to your memorandum of May 11, 1989, wherein you requested our comments related to Investment Tax Credits (ITC's) being claimed by 24(1)   on scientific research and experimental development (SR & ED) expenditures for which it was reimbursed by its U.S. parent corporation.  ...

9 December 1991 Ruling 9129201 F- Retirement Compensation Arrangement — Letter of Credit Unedited CRA Tags 20(1)(r), 248(1) Retirement compensation arrangement   Statement of Principal Issues 3-912920 24(1) Background 24(1) Principal Issues1.Will an amount be included in the executives income at the time an amount is paid to the trust, or paid by the trust to the bank, as a benefit under section 6. 2.            ... Positions Taken 3.            In accordance with a previous position taken by section 43, no amount will be included in the executives' income at the time of the issuance of the letter of credit, where it is held by the trust, notwithstanding that the executives will be named as the beneficiaries.  All the executives get at that time is some sense of security, and attempting to place a value on that security and taxing it was thought to be comparable to trying to tax an employee on the value of the security contained in an employment contract at the time he enters into it. 4.            ...

Forco2 is owned XXXXXXXXXX % by Forco1 and XXXXXXXXXX % by Forco4. Forco2 is a non-resident in Canada, does not carry on business in Canada, and does not have a permanent establishment in Canada. ... The primary assets of Canco are: (i) a XXXXXXXXXX % interest in the Facilities, which includes cushion gas; (ii) a XXXXXXXXXX % interest in the PNG Rights; (iii) a XXXXXXXXXX % interest in the Storage Right; (iv) gas storage contracts; (v) XXXXXXXXXX; and (vi) cash and trade receivables. 12. ... These leasehold interests are held XXXXXXXXXX % for the benefit of Canco and XXXXXXXXXX % for the benefit of XXXXXXXXXX. ...