| Page 8426 | Tax Interpretations

10 June 2016 External T.I. 2015-0587131E5 F - Remboursement de frais de repas -- translation

Principal Issues: Should the employer compute a benefit in applying paragraph 6(1)(a) when the employee is reimbursed for his/her meal expenses...

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Vail Resorts/Whistler -- summary under Exchangeable Share Acquisitions

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1 December 2015 Internal T.I. 2015-0588381I7 F - Classification of US-LLCs -- translation

Principal Issues: Whether various LLCs established under the laws of Delaware, Florida and New York would be treated as corporations for purposes...

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ICM -- summary under Cross-Border Unlisted Trust

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Jackpotjoy/Intertain -- summary under New Non-Resident Holdco

Overview

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Jackpotjoy/Intertain -- summary under Exchangeable Share Acquisitions

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ExxonMobil/InterOil -- summary under Canadian Buyco

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Element/ECN Capital -- summary under Butterfly spin-offs

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Sirius XM -- summary under Exchangeable Share Acquisitions

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Centerra /Thompson Creek -- summary under Share-for-Share

Overview

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10 June 2016 External T.I. 2015-0587131E5 F - Remboursement de frais de repas -- translation

Vail Resorts/Whistler -- summary under Exchangeable Share Acquisitions

1 December 2015 Internal T.I. 2015-0588381I7 F - Classification of US-LLCs -- translation

ICM -- summary under Cross-Border Unlisted Trust

Jackpotjoy/Intertain -- summary under New Non-Resident Holdco

Overview

Jackpotjoy/Intertain -- summary under Exchangeable Share Acquisitions

ExxonMobil/InterOil -- summary under Canadian Buyco

Element/ECN Capital -- summary under Butterfly spin-offs

Sirius XM -- summary under Exchangeable Share Acquisitions

Centerra /Thompson Creek -- summary under Share-for-Share

Overview

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