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9 September 2002 External T.I. 2002-0122035- Crown Surface Rights and Charges Unedited CRA Tags 18(1)(m) 12(1)(o) 1211 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ADRC. 2002 Oil and Gas Steering Committee Meeting Halifax, Nova Scotia September 9-11, 2002 Re: Crown Surface Rights Rentals and Charges Prepared by Peter Lee Income Tax Rulings Directorate September 9, 2002 (#2002-012203) Introduction Further to our memorandum to Special Audit Division dated March 26, 1991 (#7-902877) in respect of a study on surface rights rentals, we have been recently asked by an auditor of Calgary TSO to confirm whether payments to the Crown on surface rights rentals and charges should be disallowed as deductions pursuant to paragraph 18(1)(m) of the Income Tax Act (the "Act"). ... " Background 1. With respect to the enactment of new paragraph 18(1)(m) of the Act, the Minister of Finance commented in the November 18, 1974 Budget Speech as follows: "... ...

XXXXXXXXXX Danielle Bouffard 2002-015208 Le 6 décembre 2002 Monsieur, Objet: Demande d'interprétation technique: Personne à charge La présente fait suite à votre lettre du 17 juillet 2002 dans laquelle vous nous demandez notre opinion concernant le sujet mentionné en titre. ... Si votre père a une déficience mentale ou physique grave et prolongée et remplit les conditions prévues au paragraphe 118.3(1) de la Loi de l'impôt sur le revenu (ci-après la " Loi "), il pourrait avoir droit au crédit d'impôt pour déficience mentale ou physique. ... Le paragraphe 118(6) de la Loi donne le sens de " personne à charge ". ...

Le 27 novembre 2002 Bureau des services fiscaux XXXXXXXXXX Administration centrale Lucie Vermette, CGA À l'attention de XXXXXXXXXX (613) 957-2092 2002-014920 Traitement fiscal des intérêts reçus et des frais légaux encourus dans le cadre d'un règlement pour dommages La présente est en réponse à votre lettre du 25 juin 2002 dans laquelle vous désirez connaître notre opinion concernant le sujet mentionné en titre. ... Les montants pour préjudices et inconvénients représentent, par maison, un montant de XXXXXXXXXX $ pour la période de XXXXXXXXXX plus XXXXXXXXXX $ par année jusqu'à la date où les XXXXXXXXXX sont remplacées ou le problème corrigé. ... Intérêts Les intérêts reçus lors du règlement d'un litige sont généralement imposables en vertu de l'alinéa 12(1)c) de la Loi de l'impôt sur le revenu (ci-après la " Loi "). ...

6 March 2002 Internal T.I. 2001-0108587 F- AIDE A DOMICILE DE LA SAAQ Unedited CRA Tags 165(1) 164(1.1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Dans tous les cas, les contribuables demandent que les montants reçus de la Société de l'assurance automobile du Québec (ci-après la " SAAQ ") à titre d'allocations d'aide à domicile soient non imposables suite à la décision de la Cour canadienne de l'impôt dans l'affaire Maurice. QUESTION Vous désirez savoir si, pour chacun de ces cas, les montants reçus sont non imposables en vertu de la Loi de l'impôt sur le revenu (ci-après la " Loi ") en raison de la décision dans l'affaire Maurice. ...

2002 Ruling 2002-0148283- Wind-up Bump to Estate Property Unedited CRA Tags 88(1)(c.2)(c.3) 88(1)(d.2)(d.3) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... The issued share capital of Target-Z is held as follows: Shareholder Number Class paid-up capital ACB Estate XXXXXXX First Preferred $XXXXXXXX $ XXXXXX Estate XXXXXXX Second Preferred $ XXXXXXX $ XXXXXX Mrs. W Trust XXXXXXX Fourth Preferred $ XXXXXXX $ XXXXXX Z Trust XXXXXXX Common $ XXXXXXXX $ XXXXXX 15. ...

6 February 2002 External T.I. 2001-0112145- INCORPORATE PROFESSIONAL PARTNERSHIP Unedited CRA Tags 125(1) 125(7) 256(2.1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... & 2. Reading of 125(1) & (7) and 256(2.1). However, these issues do involve certain question of fact that must be addressed before a conclusive answer can be given. 2001-011214 XXXXXXXXXX Allan Nelson, C.M.A. (613) 443-7253 February 6, 2002 Dear XXXXXXXXXX: Re: Technical Opinion Request We are writing in reply to your letter to us dated November 22, 2001, and our telephone conversation (Nelson/XXXXXXXXXX) on January 28, 2002, wherein you asked for our comments on a hypothetical reorganization of a professional partnership. ... In particular, where a professional practice that was previously carried on in a partnership is incorporated and subsequently carried on in a Newco by the former partners, such as is described above and the former partners incorporate their business activities and commence to provide services to Newco through their newly incorporated ServiceCos, generally, this fact will not in and of itself result in a) Newco or the ServiceCos being denied the entitlement to compute their income for a taxation year from a business under subsection 9(1) of the Act, subject to the usual limitations such as in paragraphs 18(1)(a) & (p) and section 67 of the Act, b) the elimination of Newco's entitlement to claim the small business deduction as otherwise provided for in section 125 of the Act, c) the application of subsection 256(2.1) of the Act to associate two or more corporations, as long as none of the main reasons for the separate existence of those corporations in a taxation year is to reduce the amount of taxes that would otherwise be payable under the Act (As we discussed on the phone, a determination of the reasons for such a reorganization would have to be made, including those you provided (i.e., flexibility, control, liability, estate and succession planning reasons, etc.) to determine if one of the main reasons was the reduction of taxes.), or d) a ServiceCo being denied the small business deduction, in subsection 125(1) of the Act, because it was characterized as a "personal services business" (within the meaning of that term in subsection 125(7) of the Act), as long as the particular incorporated professional (former partner) would not reasonably be regarded as carrying out services to Newco in his/her capacity as an officer or employee of Newco, but for the existence of their particular ServiceCo. ...

2 May 2002 Internal T.I. 2002-0132877 F- DÉDUCTIBILITÉ DES INTÉRÊTS Unedited CRA Tags 20(1)c) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Raisons POUR POSITION ADOPTÉE: Aucune Le 2 mai 2002 Centre fiscal- Jonquière Administration centrale Examen au bureau A. ... Actions ordinaires: Tel qu'énoncé dans plusieurs tables rondes (voir la question 39 de la table ronde de la conférence de 1981 de l'Association canadienne d'études fiscales (ci-après l'" ACEF "), la question 24 de la table ronde du Corporate Management Tax Conference (ci-après " CMTC ") de 1987 et la question 12 de la Conférence des conseillers techniques de 1999 au dossier F9913090), l'Agence est d'avis qu'en général et à moins de circonstances exceptionnelles, les intérêts sur de l'argent emprunté pour acquérir des actions ordinaires sont déductibles en tenant compte que le rendement potentiel pour l'actionnaire peut excéder ses coûts d'emprunt. ...

4 June 2002 Internal T.I. 2002-0120377- Foreign tax credit on State tax refund Unedited CRA Tags 126(7) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... June 4, 2002 HEADQUARTERS HEADQUARTERS Individual Returns Income Tax Rulings Directorate & Payment Processing Directorate S.E. ... Individual Income Tax Return: Canadian source income $15,000 U.S. source income 25,000 State tax refund 1,000 Total adjusted gross income 41,000 Less itemized deductions (10,000) Taxable income $31,000 Tax rate x.40 U.S. federal tax $12,400 The U.S. federal tax of $12,400 would be allocated to the various items of income as follows:- Canadian source income $15,000/$40,000 X $12,400 = $4,650- U.S. source income $25,000/$40,000 X $12,400 = $7,750 We trust that our comments have been helpful. ...

8 January 2002 External T.I. 2001-0084115 F- SOMMES RECUES D'UN SYNDICAT Unedited CRA Tags 3 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... De plus, si un certain nombre de nouveaux membres sont accrédités, la section locale procéderait à un tirage d'une somme de XXXXXXXXXX $ auprès de tous les membres ayant fait une référence. ... L'article 3 de la Loi de l'impôt sur le revenu (ci-après la " Loi ") prévoit que le revenu d'un contribuable, aux fins de l'impôt, inclut, entre autres, ses revenus de toutes sources. ...

21 January 2002 External T.I. 2001-0080325 F- FRAIS DE VOYAGE-BIENS LOCATIFS Unedited CRA Tags 18(1)a) 18(1)h) 67 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Vous déclarez le revenu locatif de vos immeubles situés en Espagne dans votre déclaration d'impôt sur le revenu fédérale conformément à la Loi de l'impôt sur le revenu du Canada (ci-après la " Loi "). ... Vous encourez approximativement 1 800 $ de frais de voyage par année relativement à ces deux déplacements en Espagne. ...