,CANADA ,CU/OMS                       #A
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,NUMB]3 ,,IT-#AGF;,R#B
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,REF];E3 ,P>AGRAPH #AAE7#A77B7 7AL
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               ,APPLIC,N
    
  ,? BULLET9 C.ELS & REPLACES ,9T]PRET,N
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                                      #A
                ,SUMM>Y              A#A
    
  ,NON-RESID5TS >E SUBJECT 6TAX,N 9
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                                      #B
          ,4CUS.N & ,9T]PRET,N       B#A
    
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  FOLL[+3                             #C
             ,,IT-#AGF;,R#B           #B
  7A7 R1L PROP]TY SITUAT$ 9 ,CANADA--
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             ,,IT-#AGF;,R#B          A#B
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  PURPOSES ( SEC;N #AAE DOES N 9CLUDE A
  MORTGAGE1 HYPO!C OR MORTGAGE BOND4






                                      #E
                 ,%>ES               B#B
    
#C4 ,AN 9T]E/ 9 OR AN OP;N ON A %>E
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--------------------------------------#C
  APPLIES ONLY AF ,JULY #AC1 #AIIJ7 OR
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             ,,IT-#AGF;,R#B          A#C
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  ,DIRECTOR1 ,TE*NICAL ,PUBLIC,NS
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