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Consequently, its four founding shareholders currently own the common shares of Lossco as follows: Shareholder # of common shares Country of Residence Profitco XXXXXXXXXX Canada Forco1 XXXXXXXXXX United States XXXXXXXXXX ("Forco2") XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX ("Forco3") XXXXXXXXXX XXXXXXXXXX Profitco's aggregate adjusted cost base and aggregate paid-up capital attributable to its XXXXXXXXXX common shares of Lossco is $XXXXXXXXXX. 5. ... Yours truly, for Director Reorganizations and Resources Division Income Tax Rulings Directorate Policy and Legislation Branch ...

7 July 1988 Income Tax Severed Letter F Le 7 juillet 1988 BUREAU PRINCIPAL Division des services bilingues et des industries d'exploitation des resources Alain Godin Tél: (613)957-8971 OBJET: Déductibilité des intérêts sur emprunt pour l'achat d'actions privilégiées Le présent mémoire est en réponse au ménoire de M. ... La cour a conclu, à la page 5065, que "... ni la Loi de I'impoôt sur le revenu ni la jurisprudence n'autorisent les tribunaux à ne pez tenir compte de l'usage direct qu'un contribuable fait d'argent emprunté... ...

For example, it seems to us that the XXX project (W/P 10-8 & 10-9) included field tests on a new product which appear to have involved XXXX which helped to optimize the design of the eventual new product. ... An inquiry to determine that which can be achieved given certain specified resources and other constraints. ...

A new paragraph 4.1 is added which will state the following: " The following warrants to acquire Aco common shares are also outstanding. ... Paragraph 7 is deleted and replaced with the following: " XCO and Aco will continue to negotiate the FMV of Aco. ... Yours truly, XXXXXXXXXX Section Manager Reorganizations and Resources Division Income Tax Rulings Directorate Policy and Planning Branch ...

Il n'y a pas de limite quant à la durée d'une position à découvert tant que le courtier du vendeur peut emprunter une quantité équivalente de titres vendus à découvert et que le vendeur maintient une couverture suffisante dans son compte à découvert. [...] 5. ... No limit on duration of a short position There is no limit on the duration of a short position as long as the seller's broker can borrow an equivalent quantity of securities sold short and the seller maintains sufficient coverage in his short selling account. [...] 5. ... Section Chief Bilingual Services- Section III Bilingual Services and Resources Industries Division Rulings Directorate ...

14 June 1990 Income Tax Severed Letter 14 June 1990 TO Appeals Branch Appeals & Referrals Division FROM Scientific Research Audit Applications Audit Programs Directorate R.P.Laramy 952-0605 Attention: J.E.Nordin SUBJECT: Current Expenditures of Sole-Purpose Scientific Research and Experimental Development (SR&ED) Corporations We are writing in reply to your memorandum which dealt with expenditures incurred by sole-purpose SR&ED companies. ... Advertising and selling expenses which constitute general administration and management expenses- Regulation 2902 (a) (i) (D) & (E) expenditures In our view, advertising and selling expenses that fall into this category would relate specifically to promoting the business of performing SR&ED, rather than promoting the product or process that is developed as a result of the SR&ED. ... Toussaint, Director, Bilingual Services, and Resource Industries Division, Rulings Directorate ...

Il n'y a pas de limite quant à la durée d'une position découvert tant que le courtier du vendeur peut emprunter une quantité équivalente de titres vendus à découvert et que le vendeur maintient une couverture suffisante dans son compte découvert. {...) 5. ... No limit on duration of a short position There is no limit on the duration of a short position as long as the seller's broker can borrow an equivalent quantity of securities sold short and the seller maintains sufficient coverage in his short selling account. {...} 5. ... Section Chief Bilingual Services- Section III Bilingual Services and Resources Industries Division Rulings Directorate ...

Not if before the end of the taxation year in which the production expenditures are made, income in respect of the film exceeding XXXXXXXXXX % of such production expenses is included in computing the Production Partnership's income for that year. 2. ... The general partner of the Production Partnership will own a 0.01% interest; b) once the substription price for Class B Units has been paid in cash, subject to the exemption described below in paragraph c), 99.99% of the profits and losses of the Production Partnership will be allocated rateably between the holders of the Class A Units and the Class B Units, based upon the amount of their partnership capital at the end of the relevant fiscal period (i.e. approximately XXXXXXXXXX % of the 99.99% share of the Production Partnership's profits and losses for the MLP, and approximately XXXXXXXXXX % of the 99.99% share for THC). ... Yours truly, for Director Resources, Partnerships and Trusts Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...

Des 90 actions détenues par monsieur et madame Gasner, étaient des actions comportant les caractéristiques des actions ordinaires alors que 80 étaient des actions privilégiées rachetables pour 1,00 $ l'action et qui donnaient droit à un dividende fixe, préférentiel et cumulatif de 10% sans plus. ... "Lorsqu' ils ont prétendu mettre fin à leur ontrôle de l'intimée en lui faisant émettre 80 actions privilégiées, pour la somme de 80 $, aux actionnaires minoritaires qui détenaient 10 pour cent des actions ordinaires, les Gasner, les Wingold ont retenu un droit capital qu'ils ont par la suite cédé à Validor, celui de liquider la société intimée si jamais il était dans leur intérêt de le faire. ... Le contrôle, au sens véritable du terme, n'a pas été abandonné par les Wingold (et leur successeur, Validor) en 1960, par suite de l'émission au groupe Gasner d'actions privilégiées pour la somme de 80 $. ...

(page 15 of Text, Commentary and Cases on Trusts (fourth edition) by Oosterhoff & Gillese (student edition)) ii) The three certainties To create a trust, there must be certainty of intention to create the trust, the subject matter must be described with such certainty that it is ascertained or capable of ascertainment, and those who are to benefit from the trust- that is, the objects or beneficiaries- must also be described in terms clear enough that the trust obligation can be performed properly. ... We trust that our comments will be of assistance. for Director Resources, Partnerships and Trusts Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...