The exemption only applies for Canadian companies, never to American ones. While it is true that you can use your family members' exemption, anybody who just g

The exemption only applies for Canadian companies, never to American ones. While it is true that you can use your family members' exemption, anybody who just gives away their exemption for free is a fool in my opinion. That is unless they know for a fact that they will never use it. Usually, such a practice warrants a little reward to the people using up their exemption to your benefit.