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22 October 2002 Internal T.I. 2002-0149977- Interest income deemed ABI of A CFA Unedited CRA Tags 95(2)(a)(ii) 5907(2) 5907(2)(i) 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. ... October 25, 2002 Mr. Roger Sanson Sophie Chatel Team Coordinator, International Audit Services Section Calgary TSO 220- 4th Avenue South East, Suite 420 Calgary AB Attention: Laurie Wills/Maureen Chrusch 2002-014997 Re: Subparagraph 95(2)(a)(ii) of the Income Tax Act (Canada) (the "Act") We are writing in response to your memorandum of June 28, 2002 requesting our comments on the application of subparagraph 95(2)(a)(ii) of the Act to two situations you are considering involving loans between foreign affiliates. ... File # 972976 which you refer to in your memorandum deals with a different issue. ...

8 January 2002 Internal T.I. 2001-0097357- Cost of property acquired from a NAL person Unedited CRA Tags 53(1) 53(2) 69(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. ... January 8, 2002 Elizabeth Bernard HEADQUARTERS Technical Advisor Reorganizations and Ottawa Tax Services Office Resources Division Michael Cooke (613) 957-2126 2001-009735 Cost of Property Acquired From a Non-Arm's Length Person We are replying to your memorandum of August 17, 2001, in which you requested our views concerning the cost or adjusted cost base ("ACB") of certain shares of the capital stock of a corporation under the Income Tax Act (the "Act") that are acquired in a transaction involving non-arm's-length persons. ... A sold XXXXXXXXXX % of his Opco shares to his adult son ("S") and XXXXXXXXXX% of his Opco shares to his daughter-in-law ("D"). ...

18 January 2002 Internal T.I. 2001-0114117- MEANING OF SPOUSE-SEPARATION Unedited CRA Tags 252(4)(a) 118(1)(a) 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. ... January 18, 2002 Saint John Tax Services Office HEADQUARTERS Terry Young, CA Attention: Debbie Ferguson 952-1506 Client Services Division 2001-011411 Paragraph 118(1)(a) of the Income Tax Act (the "Act")- Spousal Amount We are replying to your email of December 6, 2001, concerning the calculation of the spousal amount pursuant to paragraph 118(1)(a) of the Act for years prior to 2001 in situations involving the breakdown of common-law partnerships lasting less than 90 days. ... The postamble of the definition states, in part, "... and, for the purposes of this definition,... ...

9 April 2002 Internal T.I. 2001-0112817 F- RESIDENCE PRINCIPALE- VENTE D'UN DUPLEX Unedited CRA Tags 54 40(2)(b) 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. ... Le 9 avril 2002 BUREAU DES SERVICES FISCAUX Martine Filiatrault, CA DE QUÉBEC Administration centrale Aide à la clientèle À l'attention de Mme Louise Naud Tél.: (613) 957-8953 2001-011281 Demande d'interprétation Résidence principale- Vente d'un duplex dans lequel le contribuable réside La présente fait suite à votre demande du 28 novembre 2001 par laquelle vous désirez connaître notre opinion concernant l'objet mentionné en titre. ... " À notre avis, dans la situation que vous nous présentez, une partie du fonds de terre doit être attribuable à la location d'une partie du bâtiment puisqu'il serait peu probable qu'aucune partie du fonds de terre ne sert à la partie louée du duplex. ...

31 October 2002 Internal T.I. 2002-0169757- Fede Deductible Unedited CRA Tags 66(4) 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. ... October 31, 2002 Toronto Centre Tax Services Office Resource Industries Section Large Files Section 453-1-3 A.A. ... Conclusion As the effect of the above described amendment to subparagraph 66(4)(b)(i) of the Act was to confirm the above long-standing position of the Department / Agency regarding the interpretation of that provision of the Act, we would not recommend that you follow the position taken in the Opinion. ...

28 November 2002 Internal T.I. 2002-0174427- PARTNER STUB PERIOD EARNINGS PART 1.3 Unedited CRA Tags 181 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. ... November 28, 2002 CALGARY TSO HEADQUARTERS V& E Division Financial Industries Abu Dandia Division Alison Campbell (613) 957-3496 2002-017442 Part I.3 Partnership Earnings Issue We are writing in reply to your enquiry related to proposed adjustments in the amount of earnings from a partnership of which the taxpayer is a member, that should be included in computing the taxpayer's capital for the purposes of Part I.3 of the Income Tax Act (the "Act"). ... Lee Workman Manager Financial Industries Division Income Tax Rulings Directorate Policy & Legislation Branch ...

24 May 2002 Internal T.I. 2001-0113597 F- ASSURANCE CONTRE LES MALADIES GRAVES Unedited CRA Tags 6(1)(a) 6(4) 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. ... Le 24 mai 2002 Bureau des services fiscaux de XXXXXXXXXX Administration centrale Sylvie Labarre, CA À l'attention de XXXXXXXXXX (613) 957-8953 Agent principal Services aux entreprises 2001-011359 Assurance contre les maladies graves La présente fait suite à votre note de service du 26 novembre 2001 dans laquelle vous nous demandez si les primes d'une assurance contre les maladies graves, versées par un employeur, représentent un avantage imposable pour l'employé assuré. ... Nos commentaires L'alinéa 6(1)a) de la Loi de l'impôt sur le revenu (ci-après la " Loi ") prévoit l'inclusion dans le revenu provenant d'un emploi de la valeur de la pension, du logement et autres avantages quelconques qu'un contribuable a reçus ou dont il a joui au cours de l'année au titre, dans l'occupation ou en vertu d'une charge ou d'un emploi à l'exception des avantages prévus aux sous-alinéas (i) à (v). ...

17 May 2002 Internal T.I. 2002-0139547- TRANSFER OF INCOME TO A CORP. ... May 17, 2002 Audit Directorate HEADQUARTERS Anne Wilson Wayne Antle, CGA Manager (613) 957-2102 Technical Applications & Valuations Division 2002-013954 Transfer of Professional Income to a Corporation This is further to your email of May 8, 2002, concerning our decision not to revise our position on the transfer of professional income to a professional corporation, despite the decision of the Tax Court in the case of Jerome Wallsten and Lakeside Properties Ltd. v. ...

8 July 2002 Internal T.I. 2002-0141647- SALE OF PROPERTY TO MORTGAGEE Unedited CRA Tags 79 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. ... July 8, 2002 XXXXXXXXXX Income Tax Rulings Verification & Enforcement Division Directorate XXXXXXXXXX Bob Naufal (613) 957-2744 2002-014164 XXXXXXXXXX This is in response to your memo dated May 14, 2002, wherein you requested our comments as to whether Pre-1994 Section 79 ("Former Section 79") or Section 80 ("Former Section 80") would apply to the above-mentioned Taxpayer. ...

13 September 2002 Internal T.I. 2002-0124467- RRSP AMOUNTS PAYABLE AFTER ANNUITANT DIES Unedited CRA Tags 146(1) 146(8.9) 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. ... MAIL TYPE: CCRA Documents; (Forms & Guides, Internal Queries, Appeals Referrals) Principal Issues: Can the estate claim a subsection 146(8.9) deduction on the final 146(1) return in respect of RRSP amounts still unclaimed by the beneficiary? ... September 12, 2002 St. John's Tax Centre HEADQUARTERS Bernadette McLean Phillip Kohnen, CMA T1 Client Services (613) 957-2093 2002-012446 RRSP Refund of Premiums This is in reply to your facsimile submission of February 20, 2002, in which you requested our views regarding the appropriate tax treatment of an amount payable to the beneficiary of a deceased annuitant's registered retirement savings plan ("RRSP") and our subsequent telephone conversations (McLean/Kohnen). ...