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Holdco 2 is controlled by Siblingco 2 and Siblingco 3, which are each controlled by Sibling 2 and the Sibling 3 XXXXXXXXXX Trust, respectively. ... On XXXXXXXXXX, a vertical short-form amalgamation of Subco 2 and its wholly-owned subsidiary, Subco 2 Sub, was completed. ... The members of Consolidated Group 2 will transfer their shares in the capital stock of each of Canco 1, Canco 2, Canco 3, Canco 4, Canco 5, Canco 6, Canco 7, Canco 8, Canco 9 and Canco 10 to Newco 2 in exchange for the issuance of the common shares of the capital stock of Newco 2. ...

Faits relatifs à Opco 2 24. Opco 2 a été constituée en vertu de XXXXXXXXXX, et est toujours régie par XXXXXXXXXX. Opco 2 est une SCI et une SPCC. L’Année d’imposition d’Opco 2 prend fin le XXXXXXXXXX de chaque année. 25. ... Cédante recevra à titre de contrepartie pour les biens transférés à Opco 2: a) la prise en charge par Opco 2, d’une partie des dettes de Cédante; b) des actions de catégorie « E » du capital-actions d’Opco 2. ...

Foreign Subco 2 is a Non-Resident corporation, which was established under the laws of Country 2 in XXXXXXXXXX. ... The Newco Common Shares will be Eligible Property at the time of the DC Transfer 2. 43. ... DC’s earnings have routinely been distributed to Foreign Subco 2 as dividends. ...

Legal Titleholder 2 13. Legal Titleholder 2 is a CCPC and a taxable Canadian corporation, which was incorporated XXXXXXXXXX under the BCA. 14. ... Legal Titleholder 2 has had no activity since its incorporation. Legal Titleholder 2 earns no revenue and its assets are of nominal value. 16. ... A and 2 unrelated trustees; (c) The beneficiaries of the Trust A2 are the issue of Mr. ...

Trust 4’s transfer of shares in Corporation 2 and Corporation 3 to Holdco 2 27. ... The aggregate amount added to the Stated Capital of the common shares in Holdco 2 will not exceed the aggregate cost to Holdco 2 of the shares in Corporation 2 and Corporation 3 less the amount of liabilities, if any, to be assumed by Holdco 2. ... Day 2 Newco’s incorporation 49. Corporation 25, Trust 2 and Corporation 19 will incorporate Newco under the XXXXXXXXXX. ...

Under the arrangements with Canco #2, Canco #3 XXXXXXXXXX. Commercial Environment 5. ... Canco #2 will enter into an agreement with Canco #3 whereby Canco #2 will agree to pay $XXXXXXXXXX of the indebtedness of Canco #3 that is XXXXXXXXXX. ... Lender #1 will prepay interest to Canco #2 on the Canco #2/Lender #1 Loan in the amount of $XXXXXXXXXX, which will be included in the income of Canco #2. ...

No shares have been issued by TC 2, and no activities have been carried out by TC 2 since its incorporation. ... DC and TC 2 30. TC 2 will redeem all of the TC 2 Class F Preference Shares owned by DC (the TC 2 Redemption) for an amount equal to the aggregate TC 2 Class F Redemption Amount. ... TC 2 will not designate the TC 2 Dividend to be an Eligible Dividend under subsection 89(14). 32. ...

Forco 2 9. Forco 2 is a Non-Resident corporation. All of the issued and outstanding common shares of Forco 2 are owned by Foreign Pubco. ... CanSpinco 2 is a TCC and a PC. All of the issued and outstanding common shares of CanSpinco 2 are owned by CanSpinco 1. ... With respect to the Cash Sweeping 2, CanSpinco 1 is the cash pool head entity and the Cash Sweeping 2 participants are CanSpinco 1, CanSpinco 2 and CanSpinco 3. ...

Parent is a Public Corporation and a Taxable Canadian Corporation, which is governed by Act 2. ... Canadian Subsidiary is a Taxable Canadian Corporation, which is governed by Act 2. ... Specified Subsidiary 1 and Specified Subsidiary 2 16. Specified Subsidiary 1 and Specified Subsidiary 2 each are limited liability companies formed under the laws of XXXXXXXXXX. ...

DC was incorporated on XXXXXXXXXX and is governed by the provisions of the CBCA. 2. ... Transfer of Trust2's shares to Transferee 2 32. Trust2 will transfer a portion of its XXXXXXXXXX Common shares of DC to Transferee 2 at fair market value. ... DC will accept the promissory note issued by SubCo 2 (the "SubCo 2 Note") as full payment for the Redemption Price of the Class A preferred shares of SubCo 2. ...