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., 2001 DTC 72, à la page 86: "... qu'il sera rempli [le deuxième critère] si une personne ne fait que participer à une opération, non pour son propre bénéfice mais pour celui de quelqu'un d'autre ou, même s'il agit pour son propre bénéfice, s'il agit aussi pour quelqu'un d'autre dans un contexte de réciprocité. ...

Subsection 73(3) states, in part, that "... the property was, before the transfer, used principally in the business of farming... ...

These rulings are provided subject to the limitations and qualifications set out in Information Circular 70-6R4 issued by the Canada Customs & Revenue Agency on January 29, 2001 and are binding upon the Agency provided that the proposed transactions are completed on or before XXXXXXXXXX. ...

The reference to "Supplemental Plan is implemented by XXXXXXXXXX " in the last paragraph is hereby deleted and replaced by "proposed transactions are completed by XXXXXXXXXX". ...

The number of Shares that a Participant is entitled to acquire under his or her options is computed by taking the Participant's projected savings (interest included) (the "Projected Savings") in respect of the particular election and dividing by XXXXXXXXXX % of the market price of the Shares of Parent on the date that the Participant elected to participate in the Plan. ...

For Director Financial Industries Division Income Tax Rulings Directorate Policy & Legislation Branch ...

Since the amount received is included in income, it would not cause the plan to fall outside the guidelines in IT-529. 2 & 4. ...

To the extent that it relates to a past transaction you should contact the appropriate Tax Services Office ("TSO") of the Canada Customs & Revenue Agency (the "CCRA"). ...

Réponse de l'ADRC Selon le paragraphe 181.1(1) de la Loi, toute société est tenue de payer un impôt en vertu de la Partie I.3 de la Loi qui correspond à 0,225 % de l'excédent éventuel de son capital imposable utilisé au Canada pour une année d'imposition sur son abattement de capital pour l'année. ...

" You advised in your aforementioned letter: "... a number of meetings were held between industry representatives and representatives of the Department of Finance in order to broaden the transitional relief...Ultimately, it was agreed that one of the criteria would be that the production services limited partnership had begun incurring production expenses prior to September 18, 2001. ...