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Reasons FOR POSITION TAKEN: The terms of the settlement are considered to be consistent with the Department's position set out in paragraphs 3 and 5 of IT-365R2. 953143 XXXXXXXXXX Attention: XXXXXXXXXX XXXXXXXXXX, 1996 Dear Sirs: Re: Advance Income Tax Ruling Structured Settlement XXXXXXXXXX We are replying to your letters of XXXXXXXXXX with enclosures wherein you request an advance income tax ruling on behalf of the above-named taxpayers with respect to proposed structured settlements for damages arising out of personal injuries suffered by the taxpayers. ... XXXXXXXXXX will not, however, be released and discharged from making such payments and each payment shall to the extent thereof and only to that extent, operate as a pro tanto release and discharge of the obligation to make such payments. 7.XXXXXXXXXX proposes to fund its obligations to make the payments in 5 above by the purchase of annuity contracts issued by XXXXXXXXXX Each annuity contract will be non-commutable, non-assignable and non-transferable. 8.The owner and annuitant (beneficiary) under each annuity contract will be XXXXXXXXXX however, an irrevocable direction will be executed in respect of each annuity contract directing the issuer to make the payments to the respective Plaintiff or the respective Plaintiff's estate, as the case may be. 9.You have advised and you confirm to the best of your knowledge that none of the issues involved in this ruling request is being considered by a Tax Services office or a Tax Centre in connection with a tax return already filed and none of the issues is under objection. ...

Reasons FOR POSITION TAKEN: The terms of the settlement are considered to be consistent with the Department's position set out in paragraphs 3 and 5 of IT-365R2. 960182 XXXXXXXXXX Attention: XXXXXXXXXX XXXXXXXXXX, 1996 Dear Sirs: Re: Advance Income Tax Ruling Structured Settlement XXXXXXXXXX We are replying to your letters of XXXXXXXXXX with enclosures wherein you request an advance income tax ruling on behalf of the above-named taxpayer with respect to a proposed structured settlement for damages arising out of personal injuries suffered by the taxpayer. ... Each annuity contract will be non-commutable, non- assignable and non-transferable. 8.The owner and annuitant (beneficiary) under each annuity contract will be the Insurer; however, an irrevocable direction will be executed in respect of each annuity contract directing the issuer to make the payments to XXXXXXXXXX or XXXXXXXXXX estate, as the case may be. 9.You have advised and you confirm to the best of your knowledge that none of the issues involved in this ruling request is being considered by a Tax Services office or a Tax Centre in connection with a tax return already filed and none of the issues is under objection. ...

Reasons FOR POSITION TAKEN: The terms of the settlement are considered to be consistent with the Department's position set out in paragraphs 3 and 5 of IT-365R2. 960477 XXXXXXXXXX Attention: XXXXXXXXXX XXXXXXXXXX, 1996 Dear Sirs: Re: Advance Income Tax Ruling Structured Settlement XXXXXXXXXX We are replying to your letter of XXXXXXXXXX with enclosures wherein you request an advance income tax ruling on behalf of the above-named taxpayers with respect to proposed structured settlements for damages arising out of personal injuries. ... XXXXXXXXXX will not, however, be released and discharged from making such payments and each payment shall to the extent thereof and only to that extent, operate as a pro tanto release and discharge of the obligation to make such payments. 7.With respect to the payments in 5(a) above, XXXXXXXXXX proposes to fund its obligation by the purchase of an annuity contract issued by XXXXXXXXXX With respect to the payments in 5(b) above, XXXXXXXXXX proposes to fund its obligations by the purchase of an annuity contract issued by XXXXXXXXXX Each annuity contract will be non-commutable, non-assignable and non-transferable. 8.The owner and annuitant (beneficiary) under each annuity contract will be XXXXXXXXXX; however, an irrevocable direction will be executed in respect of each annuity contract directing the issuer to make the respective payments in accordance with 5(a) or (b), as the case may be. 9.You have advised and you confirm to the best of your knowledge that none of the issues involved in this ruling request is being considered by a Tax Services office or a Tax Centre in connection with a tax return already filed and none of the issues is under objection. ...

Reasons FOR POSITION TAKEN: The terms of the settlement are considered to be consistent with the Department's position set out in paragraphs 3 and 5 of IT-365R2. 960562 XXXXXXXXXX Attention: XXXXXXXXXX XXXXXXXXXX, 1996 Dear Sirs: Re: Advance Income Tax Ruling Structured Settlement XXXXXXXXXX We are replying to your letter of XXXXXXXXXX with enclosures wherein you request an advance income tax ruling on behalf of the above-named taxpayer with respect to a proposed structured settlement for damages arising out of personal injuries suffered by the taxpayer. ... (a) The terms of the settlement provide, among other matters, for payment to the Plaintiff or XXXXXXXXXX legal representative of the following: (i) A lump sum payment of $XXXXXXXXXX upon the execution of the settlement agreement; (ii) Monthly guaranteed payments of $XXXXXXXXXX commencing on XXXXXXXXXX and ending on XXXXXXXXXX (iii) Monthly guaranteed payments of $XXXXXXXXXX commencing on XXXXXXXXXX and ending on XXXXXXXXXX (iv) Monthly guaranteed payments of $XXXXXXXXXX commencing on XXXXXXXXXX and ending on XXXXXXXXXX (v) Commencing on XXXXXXXXXX lifetime monthly payments of $XXXXXXXXXX with indexing at 3% and a guarantee period up to and including XXXXXXXXXX and (vi) Four lump sum guaranteed payments of $XXXXXXXXXX each on XXXXXXXXXX (b) Should the Plaintiff die prior to the time that all the guaranteed payments have been made, the balance of such payments will be payable to XXXXXXXXXX estate or named beneficiaries, as the case may be. 7.The obligation to make the payments in 6 above will be met by XXXXXXXXXX In consideration of XXXXXXXXXX making such payments, the Plaintiff settles XXXXXXXXXX claims against XXXXXXXXXX will not, however, be released and discharged from making such payments and each payment shall to the extent thereof and only to that extent, operate as a pro tanto release and discharge of the obligation to make such payments. 8.XXXXXXXXXX proposes to fund its obligations to make the payments in 6 above by the purchase of annuity contracts issued by XXXXXXXXXX Each annuity contract will be non-commutable, non-assignable and non-transferable. 8.The owner and annuitant (beneficiary) under each annuity contract will be the XXXXXXXXXX; however, an irrevocable direction will be executed in respect of each annuity contract directing the issuer to make the payments to the Plaintiff or XXXXXXXXXX legal representative, or XXXXXXXXXX estate or named beneficiaries, as the case may be. 9.You have advised and you confirm to the best of your knowledge that none of the issues involved in this ruling request is being considered by a Tax Services office or a Tax Centre in connection with a tax return already filed and none of the issues is under objection. ...

Reasons FOR POSITION TAKEN: The terms of the settlement are considered to be consistent with the Department's position set out in paragraphs 3 and 5 of IT-365R2. 960638 XXXXXXXXXX Attention: XXXXXXXXXX XXXXXXXXXX, 1996 Dear Sirs: Re: Advance Income Tax Ruling Structured Settlement XXXXXXXXXX We are replying to your letter of XXXXXXXXXX with enclosures wherein you request an advance income tax ruling on behalf of the above-named taxpayer with respect to a proposed structured settlement for damages arising out of personal injuries suffered by the taxpayer. ... The Insurer will not, however, be released and discharged from making such payments and each payment shall to the extent thereof and only to that extent, operate as a pro tanto release and discharge of the obligation to make such payments. 7.The Insurer proposes to fund its obligations to make the payments in 5 above by the purchase of annuity contracts issued by XXXXXXXXXX Each annuity contract will be non-commutable, non-assignable and non-transferable. 8.The owner and annuitant (beneficiary) under each annuity contract will be the Insurer; however, an irrevocable direction will be executed in respect of each annuity contract directing the issuer to make the payments to XXXXXXXXXX or XXXXXXXXXX estate, as the case may be. 9.You have advised and you confirm to the best of your knowledge that none of the issues involved in this ruling request is being considered by a Tax Services office or a Tax Centre in connection with a tax return already filed and none of the issues is under objection. ...

Department's position is that the equipment, facilities or personnel which is "specially" offered by the place means that the special equipment, facilities or personnel are not available to the student in the public school system 961048 XXXXXXXXXX Sandra Short Attention: XXXXXXXXXX June 13, 1996 Dear Sirs: Re: Paragraph 118.2(2)(e) of the Income Tax Act (the Act) This is in reply to your letter of March 7, 1996, addressed to the XXXXXXXXXX Tax Services Office, which asks whether XXXXXXXXXX may be considered a school, institution, or other place for the care, or the care and training, of individuals who are physically or mentally handicapped for purposes of the above-noted provision. ... A student suffering from behavioral problems arising out of a mental or physical impairment or a student suffering from a learning disability or disabilities is considered to be suffering from a physical or mental handicap. 3.The student must require the equipment, facilities or personnel specially provided by the school to treat the student's particular physical or mental handicap. ...

It is quite possible, once the Department has had an opportunity to review all the facts, that no amount will be considered to have been "paid or credited" to the U.S. estate until the issue is resolved by the courts and the U.S. estate's share of rent has been actually "paid or credited" to it. ... In the event an amount would be considered to have been "paid or credited" to the U.S. estate prior to the "ownership" issue being resolved by the courts, paragraphs 1 and 2 of Article XXVI of the Canada-U.S. ...

Although the general partnership may be considered to be carrying on a business, it would not constitute "actively carrying on a business" as required by subsection 40(3.15) of the Act. ... Randall case), but that limited partner would not be considered to be carrying on an "active business" where the limited partner does not exercise a management role in the partnership (the Robinson Trust case). ...

OTHER INFORMATION To the best of your knowledge and that of the taxpayers involved, none of the issues involved in this ruling are being considered by a Tax Services Office or a Taxation Centre in connection with a tax return already filed, and none of the issues are under appeal or objection. RULINGS Provided the above statements of fact and proposed transactions are accurate and constitute complete disclosure of all of the relevant facts and proposed transactions, and assuming the proposed transactions are carried out as described above, we confirm the following: Provided (i) XXXXXXXXXX Business is carried on throughout the particular year which ends after the Change of Control and (ii) XXXXXXXXXX continues to only earn XXXXXXXXXX revenue from XXXXXXXXXX for the particular year ending after the Change of Control will be considered to substantially all be derived from the sale of similar properties as those sold by XXXXXXXXXX (as described above in paragraph 8) prior to the Change of Control, for the purposes of subparagraphs 88(1.1)(e)(ii) and 111(5)(a)(ii), clauses 37(6.l)(b)(i)(B) and 127(9.1)(d)(i)(B), and subclause 88(1)(e.3)(ii)(C)(I) of the Act. ...

Reasons FOR POSITION TAKEN: The terms of the settlement are considered to be consistent with the Department's position set out in paragraphs 3 and 5 of IT-365R2. 960669 XXXXXXXXXX Attention: XXXXXXXXXX XXXXXXXXXX, 1996 Dear Sirs: Re: Advance Income Tax Ruling Structured Settlement XXXXXXXXXX We are replying to your letters of XXXXXXXXXX with enclosures wherein you request an advance income tax ruling on behalf of the above-named taxpayer with respect to a proposed structured settlement for damages arising out of personal injuries suffered by the taxpayer. ... The annuity contract will be non-commutable, non-assignable and non-transferable. 8.The owner and annuitant (beneficiary) under the annuity contract will be the Insurer; however, an irrevocable direction will be executed in respect of the annuity contract directing the issuer to make the payments directly to the Plaintiff or XXXXXXXXXX estate, as the case may be. 9.You have advised and you confirm to the best of your knowledge that none of the issues involved in this ruling request is being considered by a Tax Services office or a Tax Centre in connection with a tax return already filed and none of the issues is under objection. ...