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12 September 2005 Internal T.I. 2005-0143901I7- interaction of 94(1)(c) and 104(21) and 116(1) Unedited CRA Tags 104(21) 116(1) Principal Issues: Since 94(1)(c)(i)(A) requires a trust that is subject to 94(1)(c) to compute its income as if it is non-resident, is the trust precluded from making a 104(21) designation in respect of income described in 94(1)(c)(i)(A)? ... September 12, 2005 International Tax Directorate Income Tax Rulings Compliance Branch Directorate Attention: Geri Porteous Annemarie Humenuk 2005-014390 Interaction of subsections 104(21), 116(1) and paragraph 94(1)(c) This is in response to your email of July 27, 2005, in which you seek further clarification of the effect of paragraph 94(1)(c)(i) on the application of subsections 104(21) and 116(1) to a trust which meets the conditions set out is subsection 94(1) to be deemed resident in Canada for the purposes of Part I. ... Murphy Section Manager for Division Director International & Trusts Division Policy and Planning Branch Policy and Legislation Branch?? ...

26 October 2005 External T.I. 2005-0141321E5- Taxation of employment income of a status Indian Unedited CRA Tags 81(1)(a) Principal Issues: Would Guideline 4 apply in a particular fact situation? ... Reasons: Consistent with the Indian Act Exemption for Employment Income Guidelines- the "exclusively" test in element (b) of the requirements of Guideline 4 does not appear to be met as only 75% of the student population is status Indian 2005-014132 XXXXXXXXXX Kimberly Duval (613) 599-6054 October 26, 2005 Dear XXXXXXXXXX: Re: Application of Guideline 4 of the Indian Act Exemption for Employment Income Guidelines This is in response to your letter of April 20, 2005 which was forwarded to us by the Surrey Tax Centre on July 8, 2005 requesting further comments on the application of Guideline 4 of the Indian Act Exemption for Employment Income Guidelines (the "Guidelines") with respect to the XXXXXXXXXX (the "Institution"), as an employer of status Indian individuals. ... For purposes of element (b) above, the intention of the word "exclusively" is to restrict Guideline 4 to those organizations, which are dedicated solely to the social, cultural, educational or economic development of Indians, as defined in subsection 2(1) of the Indian Act to mean " a person who is registered as an Indian or who is entitled to be so registered". ...

30 May 2005 External T.I. 2005-0127861E5- Securities transactions- capital gain or income Unedited CRA Tags 39(4) Principal Issues: Whether an individual who deals in share options and also buys and sells stock is carrying on a business Position: General comments Reasons: Based on comments in IT-479R 2005-012786 XXXXXXXXXX G. Moore (613) 957-8982 May 30, 2005 Dear XXXXXXXXXX: Re: Securities Transactions This is in response to your letter of April 17, 2005, inquiring about the tax treatment of gains and losses arising as a result of dispositions of securities. ... X, to buy and sell call and put options on your behalf on your US $ margin account. ...

21 November 2005 External T.I. 2005-0121232E5 F- Bien agricole admissible Unedited CRA Tags 110.6(1) Principales Questions: Est-ce qu'un terrain situé dans une zone agricole reçu en héritage par quatre particuliers est un "bien agricole admissible" pour les fins du paragraphe 110.6(1) de la définition. ... Raisons: Il y a eu une interruption entre la période de possession précédant le moment de la disposition par les particuliers et la période durant laquelle la terre a été utilisée dans l'exploitation d'une entreprise agricole par le grand-père contrairement aux exigences du sous-alinéa 110.6(1)a)(vi). 2005-012123 XXXXXXXXXX Jonathan Le Blanc (613) 957-2131 Le 21 novembre 2005 XXXXXXXXXX, La présente correspondance remplace celle que nous vous avons envoyée le 17 août 2005 en réponse à la vôtre du 27 octobre 2004. ... À notre avis, l'emploi de l'expression "tout au long de la période [...] précédant ce moment" laisse entendre que le droit de propriété sur le bien doit revenir à une des personnes visées aux sous-alinéas (i) à (iii) ci-dessus tout au long d'une période combinée et non-interrompue d'au moins 24 mois précédant immédiatement la disposition du bien. ...

22 November 2005 External T.I. 2005-0150821E5- revocable living trust resident in Canada Unedited CRA Tags 73(1.01) Principal Issues: Does the transfer of jointly owned property located in the US by a married couple over the age of 65 who are resident in Canada to a "revocable living trust" result in any tax consequences at the time of the transfer? ... Reasons: general comments explaining the conditions necessary for a rollover under section 73 XXXXXXXXXX 2005-015082 Annemarie Humenuk November 22, 2005 Dear XXXXXXXXXX: Re: Transfer of Property to a Trust Resident in Canada This is in reply to your letter of November 14, 2005, in which you ask for confirmation of the tax consequences that would apply if your parents, who are resident in Canada, transfer their U.S. real property to a trust resident in Canada. ... Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...

18 January 2005 External T.I. 2005-0110371E5- CRCE- development of wind farm projects Unedited CRA Tags Reg. 1219(1) Reg. 1219(2) Principal Issues: whether intangible costs relating to development of wind farm projects which do not proceed may be included in CRCE Position: question of fact Reasons: interpretation of the relevant provisions 2005-011037 XXXXXXXXXX T. Harris (613) 957-2114 January 18, 2005 Dear XXXXXXXXXX: Re: Canadian Renewable and Conservation Expense We are writing in response to your electronic message of January 6, 2005, wherein you requested clarification of whether the intangible costs of developing a renewable energy project may be included as "Canadian renewable and conservation expense" ("CRCE"), as defined in subsection 66.1(6) of the Income Tax Act (the "Act") and section 1219 of the Income Tax Regulations (the "Regulations"), in the situation where it is not feasible to proceed with the project. ... Project Table # 4 Wind Farm (electricity) lists the various types of expenditures which may be incurred in developing a wind farm project and identifies those which will be eligible for inclusion as CRCE, as well as those which are deductible as ordinary business expenses and those that should be capitalized as the cost of capital property. ...

14 April 2005 External T.I. 2004-0107991E5 F- Participation à des études cliniques Unedited CRA Tags 3 Principales Questions: Est-ce que les particuliers qui participent à des études cliniques ayant pour but de tester de nouveaux médicaments pour des sociétés pharmaceutiques doivent inclure les montants qu'ils reçoivent de ces sociétés dans le calcul de leur revenu aux fins de l'impôt? ... XXXXXXXXXX 2004-010799 Lucie Vermette, CGA Le 14 avril 2005 Madame, Objet: Participation à des études cliniques La présente est en réponse à votre lettre du 9 décembre 2004 dans laquelle vous demandez notre opinion concernant le sujet mentionné en titre. ... Lorsqu'il s'agit de paiements d'honoraires pour services rendus à inclure dans le revenu d'entreprise du récipiendaire, le payeur doit produire un feuillet T4A si le montant du paiement est plus élevé que 500 $ pour un récipiendaire donné. ...

13 April 2005 Internal T.I. 2004-0109071I7 F- Partie XIII et revenus locatifs Unedited CRA Tags 212(1)d) 214(1) 215(3) 216(4) Principales Questions: Est-ce que l'impôt de la Partie XIII s'applique au montant brut des loyers perçus par le mandataire d'une personne non-résidente ou aux montants effectivement versés par le mandataire à la personne non-résidente. ... Le 13 avril 2005 XXXXXXXXXX Direction des décisions de l'impôt Non-résidents Bureau des services Fiscaux de XXXXXXXXXX Division des opérations internationales Éric Allard-Pouliot (613) 957-2097 2004-010907 Demande d'interprétation technique: Impôt de la Partie XIII et revenus locatifs La présente fait suite à votre note de service du 16 décembre 2004 concernant le sujet mentionné en titre. ... Lorsque le propriétaire du condo est une personne non-résidente, XXXXXXXXXX effectue une retenue d'impôt de la Partie XIII à l'égard du montant effectivement versé au propriétaire, soit XXXXXXXXXX% ou XXXXXXXXXX % du revenu net de location. ...

2005 Ruling 2004-0108821R3- MIC as a limited partner Unedited CRA Tags 253.1 130.1(6)(b) Principal Issues: Whether a corporation's status as a MIC would be jeopardized if it acquires a XXXXXXXXXX % limited partnership interest. ... XXXXXXXXXX 2004-010882 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling Request XXXXXXXXXX This is in reply to your letter dated XXXXXXXXXX in which you requested an advance income tax ruling on behalf of the above-noted taxpayer. ...

2005 Ruling 2005-0120761R3- Withholding Tax exemption Unedited CRA Tags 212(1)(b)(vii) 212(13.2) Principal Issues: Where a corporation is deemed to be a resident of Canada pursuant to subsection 212(13.2), can it avail itself of the 212(1)(b)(vii) exemption if it qualifies? Position: YES Reasons: reading of 212(13.2) with 212(1)(b)(vii) XXXXXXXXXX 2005-012076 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX ("A Co") This is in reply to your letter of XXXXXXXXXX, wherein you request an advance income tax ruling on behalf of the above named corporation. ... $XXXXXXXXXX in additional equity (the " Equity Issue"), before expenses. 5. ...