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In this connection, the following passage taken from the reasons of McLachlin J. for a unanimous Court in Shell Canada Limited v. the Queen, et al, at paragraph 73 is instructive: "First, the manner in which Shell recorded the net foreign exchange gain for its no-tax financial accounting is not determinative of the proper tax treatment. ...

Paragraph 3 of Article 5 of the UN Model Convention provides that the term "permanent establishment" also encompasses: (a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only if such site, project or activities last more than six months; (b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same project or a connected project) for a period or periods aggregating more than six months within any twelve-month period. ...

Guideline 4 exempts all of the employment income of an Indian if the employer is resident on a reserve, the employer is an Indian band or tribal council, and the duties of the employment are in connection with the employer's non-commercial activities carried on exclusively for the benefit of Indians who for the most part live on reserves. ...

For the purpose of determining the amount under paragraph (a), subparagraph 115(2)(e)(i) refers to remuneration paid directly or indirectly to a non-resident person except to the extent that the remuneration (a) is subject to an income or profits tax by a government other than Canada; or (b) is paid in connection with the selling of property, the negotiating of contracts or the rendering of services in the ordinary course of a business carried on by the employer, a foreign affiliate of the employer or a person with whom the employer does not deal at arm's length. ...

The broad wording of this provision means that a taxable benefit may exist where there is any connection between a benefit and the particular office or employment. ...

Marlyss Anderson HEADQUARTERS Senior Program Officer Victor Pietrow Pension and Partnership Projects 613-948-2227 IRD/HQ Place Vanier 25 McArthur, Tower C, #380 Ottawa, ON 2011-042686 Home Buyers' Plan and Lifelong Learning Plan Repayments by Non-residents This is in response to your email of November 4, 2011, in which you consulted us in connection with your office's present practice of not accepting, on returns coded as non-resident, designated repayments under subsections 146.01(3) and 146.02(3) of the Income Tax Act (the Act) in respect of the Home Buyers' Plan (HBP) and the Lifelong Learning Plan (LLP), respectively. ...

In the case of income from a trust, several factors are taken into account, including how and where the trust generates its income, the residence of the trustees (or those controlling the trust property), and the residence of the beneficiaries, to determine whether there is sufficient connection between the income earned by the individual and the reserve. ...

Therefore, connecting factors relating to Indian business income must be applied to each individual case in order to establish sufficient connection of the income to a reserve. ...

It is well established by the courts that the phrase "in respect of, in the course of, or by virtue of an office or employment" means that there need only be a small connection between a benefit and the employment in order to trigger the operation of paragraph 6(1)(a) of the Act. ...

You are seeking our assistance in connection with your question as to whether the Company is a corporation exempt under paragraph 149(1)(o.2) of the Act. ...