Shares
Tax Professionals Mini Round Table - Vancouver - Q. 4 (March 1993 Access Letter, p. 102) -- attach -- Shares
93 C.R. - Q. 47 -- attach -- Shares
1992 A.P.F.F. Annual Conference, Q. 11 (January - February 1993 Access Letter, p. 54) -- attach -- Shares
adjustment for benefit of tax losses
1993 Conference for Advance Life Underwriting, Q. 13 (931011) (C.T.O. "CALU Ques. 13-Buy-Sell Agreement & Valuation of Shares") -- attach -- Shares
24 November 1997 External T.I. 9722845 - VALUE OF OPTIONS -- attach -- Shares
use of 10-day average closing trading price
14 October 1997 External T.I. 9706535 - MUTUAL FUND VALUATION -- attach -- Shares
24 July 1997 External T.I. 9716015 - SWAP OF EMPLOYEE STOCK OPTIONS -- attach -- Shares
criteria re FMV of publicly-traded shares