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5 December 1989 Ruling ACC4131S3 F- Canada-Sweden Social Security Agreement — Extension of CPP Coverage Unedited CRA Tags n/a 19(1) HBW 4131-S3   Al Watson   (613) 957-2072 Attention:  19(1) December 5, 1989 Dear Sirs: Re:  Agreement on Social Security between Canada and Sweden We have attached a copy of a certificate that has been filed by Mr. 19(1) in which he is asking for an extension to cover a period which has now been completed. 24(1) In order to correct this matter we are prepared to authorize the extension of coverage under the Canada Pension Plan for the additional twenty-one months.  ... Savage A/Director Provincial and InternationalRelations Division c.c.      ...

The capital investment company is given the power in its own name to dispose of the assets of the investment fund in accordance with the terms of the KAGG and the relevant contract with the investors. (§ 6(1) and, with respect to real estate investment funds, § 30) 17. ... In general, claims against the capital investment company may not be set off against claims of a fund. (§ 6(3)) 18. ... The value of assets is to be determined by the custodian bank in accordance with the provisions of the KAAG. (§ 21) 20. ...

DESIGNATION DES PARTIES ET ABRÉVIATIONS Dans cette lettre, à l'exception du paragraphe 13, le nom et la dénomination sociale du contribuable, de même que certains termes, sont remplacés par le nom et la dénomination sociale ainsi que les abréviations suivants: XXXXXXXXXX OPCO L'Agence du revenu du Canada ARC " Frais d'aménagement au Canada " au FAC sens du paragraphe 66.2(5) " Frais d'exploration au Canada " au FEC sens du paragraphe 66.1(6) Juste valeur marchande JVM Loi de l'impôt sur le revenu Loi XXXXXXXXXX "Prix de base rajusté" au sens de PBR l'article 54 " Ressource minérale " au sens du Ressource Minérale paragraphe 248(1) "Société publique" au sens du SP paragraphe 89(1) FAITS 1. ... Afin de poursuivre l'exploration en profondeur la zone XXXXXXXXXX, OPCO se dotera d'un accès souterrain à cette zone en construisant une galerie d'exploration de plus de XXXXXXXXXX KM de longueur à partir du XXXXXXXXXX (ci-après " Projet Souterrain "). 6. ... Dans sa totalité, le Projet Souterrain nécessitera des investissements estimés à XXXXXXXXXX $. ...

1999 Ruling 9903543- TOTAL RETURN SWAPS & MUTUAL FUND TRUST Unedited CRA Tags 18.1 108(2)(a)(i) 18.1(15)(a) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... The Bank will agree to make a payment (the "Swap Termination Payment") to the Trust on or about XXXXXXXXXX (the "Swap Termination Date"), determined approximately by the following formula: [(I1 * (.998125)42)- 1] * Y I0 where: I' = Index at Swap Termination Date 10 = Index at Closing Date Y = Proceeds of Offering less any Early Termination If the amount determined by the foregoing formula is negative, no payment will be made by the Bank and the Trust will not be required to make a payment to the Bank. 9. ... The Bank will be required to pay to the Trust, on an Early Termination, an amount (the "Early Termination Payment") determined approximately by the following formula: [(It * (.998125)t)- 1] * Z I0 where: It = Index at quarter t 10 = Index at Closing Date Z = Early Termination Reduction t = number of quarters since Closing Date If the amount determined by the foregoing formula is negative, the Trust will be required to pay such amount to the Bank (a "Trust Unwind Payment"). ...

La rémunération des employés visés se situe entre XXXXXXXXXX $ à XXXXXXXXXX $. Parmi les XXXXXXXXXX employés touchés, XXXXXXXXXX ont un salaire annuel excédant XXXXXXXXXX $ (en incluant les primes admissibles au calcul de l'indemnité de départ) et quelques-uns ont une rémunération inférieure à XXXXXXXXXX $. ... Par exemple, si l'employé renonce à un montant d'indemnité de XXXXXXXXXX $, le montant assigné à l'employé par la fiducie s'élèvera à XXXXXXXXXX $. ...

Forco2 is owned XXXXXXXXXX % by Forco1 and XXXXXXXXXX % by Forco4. Forco2 is a non-resident in Canada, does not carry on business in Canada, and does not have a permanent establishment in Canada. ... The primary assets of Canco are: (i) a XXXXXXXXXX % interest in the Facilities, which includes cushion gas; (ii) a XXXXXXXXXX % interest in the PNG Rights; (iii) a XXXXXXXXXX % interest in the Storage Right; (iv) gas storage contracts; (v) XXXXXXXXXX; and (vi) cash and trade receivables. 12. ... These leasehold interests are held XXXXXXXXXX % for the benefit of Canco and XXXXXXXXXX % for the benefit of XXXXXXXXXX. ...

13 October 1993 Ruling 9320491- Déductibilité des intérets — Interest Deductibility Unedited CRA Tags 20(1)(c) APFF — CONGRES 1993NOTES AU DOSSIER Question 7 La question de savoir si des actions ordinaires ont été acquises dans le but d'en tirer un revenu est une question de faits et chaque situation doit être examinée en tenant compte des faits particuliers à la situation. ...

22 February 1990 Ruling 90M02473 F- Canada-Venezuela International Air & Shipping Taxation Unedited CRA Tags 81(1)(c) February 22, 1990 19(1)   File No. 90M02473 Dear 19(1) Re:  Canada- Venezuela International Air and Shipping Taxation I am writing to confirm certain comments which I made during our telephone conversation today. ...

Parent B is a XXXXXXXXXX % limited partner in Parent A, GP is a XXXXXXXXXX % general partner in Parent A and XXXXXXXXXX is a XXXXXXXXXX limited partner in Parent A. ... On XXXXXXXXXX, Parent B exercised through its wholly owned subsidiary, BCo, the Option by acquiring from ACo XXXXXXXXXX % of the units of AB Partnership. As a result, BCo now owns XXXXXXXXXX % of the issued and outstanding units of AB Partnership, while ACo owns the remaining XXXXXXXXXX % of the issued and outstanding units of AB Partnership. ...

2012 Ruling 2010-0355941R3- reverse subsidiary merger- 87(1) & 87(11) Unedited CRA Tags 87(1)(a) & 87(11)(b) Principal Issues: Whether the reverse subsidiary merger, as described below, will be considered an amalgamation in the context of subsection 87(11) within the meaning of that term in subsection 87(1) and whether, on the reverse subsidiary merger, a new corporation (Amalco) will be considered to have acquired each capital property of the subsidiary (Target) within the meaning of paragraph 87(11)(b)? ...