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10 October 1989 Ruling 57863 F- Termination of Flow-through Share Agreement Prior to Resource Company Incurring and Renouncing Promised Amounts Unedited CRA Tags 66(12.73), 66(15) flow-through share ITR 6202.1 19(1) File No. 5-7863   J. ... (i)     to provide assistance, (ii)       to make a loan or payment, (iii)       to transfer property, or (iv)       otherwise to confer a benefit by any means whatever, including the payment of a dividend, either immediately or in the future, that may reasonably be considered to be, directly or indirectly, a repayment or return by the corporation... of all or part of the consideration for which the share was issued... ... that may reasonably be considered to have been given to ensure, directly or indirectly, that (i)     any loss that the holder of the share... may sustain by reason of holding, ownership or disposition of the share or any other property is limited in any respect, or (ii)     the holder of the share... will derive earnings by reason of the holding, ownership or disposition of the share or any property;".  ...

La JVM estimative au jour J1, le PBR pour HOLDCO, et le CV de ces actions sont de XXXXXXXXXX $, XXXXXXXXXX $ et XXXXXXXXXX $, respectivement. ... En contrepartie, OPÉRANTEX émettra en faveur d'OPCO un billet à payer dont le principal sera d'environ XXXXXXXXXX $ (le " Billet payable par OPÉRANTEX "). ... En conséquence, le montant des créances de GESCOX envers ACHATCO sera réduit à un montant d'environ XXXXXXXXXX $ (soit XXXXXXXXXX $- XXXXXXXXXX $). 26. ...

Désignation des parties Dans le présent document, « Cédante » désigne XXXXXXXXXX, « Fils A » désigne XXXXXXXXXX, « Fils B » désigne XXXXXXXXXX, « Fils C » désigne XXXXXXXXXX, « Finance » désigne XXXXXXXXXX, « Gestion » désigne XXXXXXXXXX, « Madame » désigne XXXXXXXXXX, « Monsieur » désigne XXXXXXXXXX, « Placements » désigne XXXXXXXXXX Faits 1. ... Placements détient toutes les actions privilégiées de catégorie C en circulation. 1.4 Les XXXXXXXXXX actions ordinaires détenues par Gestion ont un «capital versé» de XXXXXXXXXX $ et une JVM de XXXXXXXXXX $. ... La somme convenue sera de XXXXXXXXXX $. Une clause de rajustement de prix sera prévue. ...

ABRÉVIATIONS ET DÉFINITIONS Dans la présente lettre, à moins d’avis contraire, les termes suivants sont spécifiquement définis comme suit: « Action accréditive » s’entend au sens du paragraphe 66(15) de la Loi; « Ancienne mine » désigne l’ancienne mine XXXXXXXXXX; « ARC » équivaut à l’Agence du revenu du Canada; « Avoir minier canadien » s’entend au sens du paragraphe 66(15) de la Loi; « Concession » désigne la concession minière où se trouve XXXXXXXXXX; « Dépôt » équivaut au dépôt de ressources minérales (principalement XXXXXXXXXX) XXXXXXXXXX contenu dans la Concession; « Frais d’aménagement au Canada » s’entend au sens du paragraphe 66.2(5) de la Loi; « Frais d’exploration au Canada » s’entend au sens du paragraphe 66.1(6) de la Loi; « Frais généraux d’exploration et d’aménagement au Canada » s’entend au sens de l’alinéa 66(12.6)b) de la Loi et du paragraphe 1206(1) du Règlement; « Loi » équivaut à la Loi de l’impôt sur le revenu (Canada), L.R.C 1985, c. 1 (5e suppl.) tel qu’amendée en date de la présente lettre; XXXXXXXXXX « Propriété » désigne la propriété XXXXXXXXXX; « Ressource minérale » s’entend au sens du paragraphe 248(1) de la Loi; « Société » équivaut à XXXXXXXXXX, une société issue de la fusion XXXXXXXXXX; « Société exploitant une entreprise principale » s’entend au sens du paragraphe 66(15) de la Loi; XXXXXXXXXX FAITS Les faits, tels que nous les comprenons, les opérations projetées et le but des opérations projetées, sont décrits ci-après: 1. ...

At the time of the Proposed Transactions, DC's issued and outstanding capital will be held as Capital Property by the following individuals: Shareholder # of shares Class PUC ACB FMV B XXXX A $ XXXX $ XXXX $ XXXX C XXXX A $ XXXX $ XXXX $ XXXX Subtotal XXXX $ XXXX $ XXXX $ XXXX Shareholder # shares Class PUC ACB FMV D XXXX D $ XXXX $ XXXX $ XXXX E XXXX D $ XXXX $ XXXX $ XXXX F XXXX D $ XXXX $ XXXX $ XXXX G XXXX D $ XXXX $ XXXX $ XXXX H XXXX D $ XXXX $ XXXX $ XXXX I XXXX D $ XXXX $ XXXX $ XXXX J XXXX D $ XXXX $ XXXX $ XXXX K XXXX D $ XXXX $ XXXX $ XXXX L XXXX D $ XXXX $ XXXX $ XXXX M XXXX D $ XXXX $ XXXX $ XXXX N XXXX D $ XXXX $ XXXX $ XXXX O XXXX D $ XXXX $ XXXX $ XXXX P XXXX D $ XXXX $ XXXX $ XXXX Q XXXX D $ XXXX $ XXXX $ XXXX R XXXX D $ XXXX $ XXXX $ XXXX S XXXX D $ XXXX $ XXXX $ XXXX Subtotal XXXX $ XXXX $ XXXX $ XXXX 4. ...

18 May 1990 Ruling 900701 F- Deferred Salary Leave Plans- CPP Deductions Unedited CRA Tags n/a   May 18, 1990 VANCOUVER DISTRICT OFFICE HEAD OFFICE Chief of Source Deductions Financial Industries Division CPP/UI Rulings D. Duff   (613) 957-3498 Attention:  W.R. Woodgate   File No. 900701 SUBJECT: 24(1) Deferred Salary/Leave Plans Canada Pension Plan (CPP) Deductions This is in reply to your memorandum of May 4, 1990 concerning the letter from       19(1) of the above noted  24(1) We concur with your proposed response that there is only one employer when the employer also acts as trustee for the deferred amounts. ... Wayne DouglasChiefDeferred Income Plans and  Trusts Section Financial Industries DivisionRulings Directorate c.c.       ...

Burnett   957-2078   F-3691 Section 6801 of the Income Tax Regulations This is in response to the memorandum of May 29, 1990 prepared by J.P. ... Our comments with respect to the points raised in the memorandum are as follows: 1.      ... We do not believe that this "if" clause is other than a mandatory requirement, the same as is in the English version. 3.       ...

For your assistance, please find enclosed a copy of the Departments Advance Tax Ruling ATR-39. 2.      ... (See paragraphs 3.4, 3.5 and 3.6 of ATR-39.) 5.     With respect to withdrawals from the Plan your proposal states:      XXXXXXXXXX      While we could not identify any provision in your proposed plan that would permit an employee to elect not to take a planned leave of absence, you should be aware that the Regulations require that a DSLP must be established for the main purpose of permitting an employee to fund through salary deferrals, a leave of absence. ... It thereafter specifies certain incidents which qualify as financial hardship.       ...

25 October 1989 Ruling AC 45333 F- Attribution and Inter Vivos Transfer Shares of the Capital Stock of a Small Business Corporation Unedited CRA Tags n/a   HAV4533-3   October 25, 1989 To: RETURNS PROCESSING DIVISION From: Business and General J.M. Legault, Director Division   A. Humenuk Attention: D.I. Wyse 957-2135 Subject: 19(1) Form T2211 We are replying to your memorandum of August 15, 1989, concerning attribution and the inter vivos transfer shares of the capital stock of a small business corporation. ... While there is no easy definition of a trust, DWM Waters, in his Law of Trusts in Canada quotes the following:      "A trust is an equitable obligation binding a person (who is called a trustee) to deal with property over which he has control (which is called the trust property), for the benefit of persons (who are called the beneficiaries or cestuis que trust), of whom he may himself be one, and anyone of whom may enforce the obligation". ...

5 December 1989 Ruling 59053 F- RRSP Qualified Investments Unedited CRA Tags 146(1) qualified investment, ITR 4900(1)(i) 24(1) 5-9053   D.S. Delorey   (613) 957-3495 Attention: 19(1) December 5, 1989 Dear Sirs: Re:  Registered Retirement Savings Plan ("RRSP") Qualified Investments This is in reply to your letter of September 21, 1989, referred to us for reply, requesting our views on whether or not a trust governed by an RRSP has acquired a qualified investment in the following situation:      "The trust loans money to an investment dealer.  ... " Generally speaking, a debt owing by an investment dealer to a trust governed by an RRSP would represent a qualified investment of the trust only where the debt is an obligation of a type described in either (a)     subparagraph 146(1)(g)(ii) of the Act (i.e. a bond, debenture, note or similar obligation of a corporation the shares of which are listed on a prescribed stock exchange in Canada), or (b)     paragraph 4900(1)(i) of the Income Tax Regulations (i.e. a bond, debenture, note or similar obligation of a Canadian corporation where one of the conditions described in any of subparagraphs 4900(1)(i)(i), (ii) or (iii) is met). ...