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Prior to its winding-up as described in Paragraph 22, CanSub, a wholly-owned subsidiary of Target, owned XXXXXXXXXX % of all of the issued and outstanding shares of the capital stock of Opco. ...

XXXXXXXXXX Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

. $ (i) The Term A Loan Facility XXXXXXXXXX (ii) The Term B Loan Facility XXXXXXXXXX (iii) The Parent Senior Notes XXXXXXXXXX (iv) The Parent Subordinated Senior Notes XXXXXXXXXX The U.S. dollar-Canadian dollar exchange rate at the issuance of the above US Debts was US$1 equals CA$1.3292. 9. ...

Holdco holds XXXXXXXXXX % of the issued and outstanding common shares of Profitco XXXXXXXXXX. ...

The Partnership owns XXXXXXXXXX % of the shares of XXXXXXXXXX. 14. All of the Partners are residents of Canada. ...

2005 Ruling 2004-0093711R3- Incorporating a Proprietorship Unedited CRA Tags 125(7) 56(2) & (4) Principal Issues: Whether a physician who is also a faculty member of a university can conduct a medical practice through a corporation. ...

Position: Yes / yes Reasons: XXXXXXXXXX- 1. "Obligation" is a broad term 2. ...

DEFINITIONS: In this letter, the following terms have the meanings specified: (a) "ACo" means XXXXXXXXXX, as more particularly described in paragraph 26; (b) "Acquiror" has the meaning assigned in the definition of "specified corporation" in subsection 55(1); (c) "Act" means the Income Tax Act, R.S.C. 1985 (5th Supp.) c.1, as amended to the date hereof, and unless otherwise stated, every reference herein to a part, section, subsection, paragraph, subparagraph or clause is a reference to the relevant provision of the Act; (d) "Additional Tax Ruling Request" means the advance tax ruling request submitted on behalf of DC on XXXXXXXXXX, 2004 and assigned control number 2004-009893; (e) "adjusted cost base" has the meaning assigned by section 54; (f) "arm's length" has the meaning assigned by section 251; (g) "Articles of Amendment" has the meaning assigned by paragraph 36; (h) "BCo" means XXXXXXXXXX, the corporation more particularly described in paragraph 26 (i) "Butterfly Transactions" means the transactions described in paragraphs 34 to 49; (j) "Canadian corporation" has the meaning assigned by subsection 89(1); (k) "CanNewco" means XXXXXXXXXX, the Canadian corporation described in paragraph 24 which was incorporated on XXXXXXXXXX; (l) "CanNewco Common Shares" means the voting common shares of CanNewco, as described in paragraph 24; (m) "capital property" has the meaning assigned by section 54; (n) "CBCA" means the Canada Business Corporations Act; (o) "CCo" means XXXXXXXXXX, a taxable Canadian corporation, all the shares of which are owned by DC; (p) "cost amount" has the meaning assigned by subsection 248(1); (q) "CRA" means the Canada Customs and Revenue Agency, and after December 12, 2003, the Canada Revenue Agency; (r) "DC" means XXXXXXXXXX, the corporation more particularly described in paragraph 2; (s) "DC Board" means the Board of Directors of DC; (t) "DC Class A Common Shares" means the Class A shares of DC described in paragraph 37; (u) "DC Common Shareholders" means holders of DC Common Shares or DC Class A Common Shares; (v) "DC Common Shares" means the voting common shares of DC described in paragraph 4; (w) "DC dissenting shareholders" means the shareholders of DC who dissent from the Plan of Arrangement, as described in paragraph 33.1; (x) XXXXXXXXXX; (y) XXXXXXXXXX; (z) "DC Redemption Note" means the note payable described in paragraph 47; (aa) XXXXXXXXXX; (bb) "DC Special Shares" has the meaning assigned by paragraph 38; (cc) "Distributed Assets" means certain of the shares XXXXXXXXXX; (dd) "distribution" has the meaning assigned by subsection 55(1); (ee) "dividend rental arrangement" has the meaning assigned by subsection 248(l); (ff) "dollars" or "$" means XXXXXXXXXX; (gg) "Effective Date" means the effective date of the Plan of Arrangement; (hh) "fair market value" means the highest price available in an open and unrestricted market between informed prudent parties acting at arm's length; (ii) "forgiven amount" has the meaning assigned by subsections 80(1) and 80.01(1); (jj) XXXXXXXXXX; (kk) "guarantee agreement" has the meaning assigned by subsection 112(2.2); (ll) "paid-up capital" has the meaning assigned by subsection 89(1); (mm) XXXXXXXXXX; (nn) XXXXXXXXXX; (oo) XXXXXXXXXX; (pp) XXXXXXXXXX; (qq) "principal amount" has the meaning assigned by subsection 248(1); (rr) "private corporation" has the meaning assigned by subsection 89(1); (ss) "Proposed Transactions" means the transactions referred to in paragraphs 24-53; (tt) XXXXXXXXXX; (uu) "Regulations" refers to the Income Tax Regulations; (vv) XXXXXXXXXX; (ww) "restricted financial institution" has the meaning assigned by subsection 248(1); (xx) "series of transactions or events" includes the extended meaning assigned to that expression by subsection 248(10); (yy) "specified class" has the meaning assigned by subsection 55(1); (zz) "specified corporation" has the meaning assigned by subsection 55(1); (aaa) "specified financial institution" has the meaning assigned by subsection 248(1); (bbb) "specified shareholder" has the meaning assigned by subsection 248(1) as modified by subsections 55(3.2) and (3.3); (ccc) "Spinco" means XXXXXXXXXX, the Canadian corporation described in paragraph 34; (ddd) "Spinco Board" means the Board of Directors of Spinco; (eee) "Spinco Common Shareholder" means holders of Spinco Common Shares; (fff) "Spinco Common Shares" means the voting common shares of Spinco, as described in paragraph 34; (ggg) "Spinco Redemption Note" means the note payable described in paragraph 46; (hhh) "Spinco Special Shares" has the meaning assigned by paragraph 34; (iii) "stated capital account" has the meaning assigned by section 26 of the CBCA; (jjj) "subsidiary controlled corporation" has the meaning assigned by subsection 248(l); (kkk) "subsidiary wholly-owned corporation" has the meaning assigned by subsection 248(1); (lll) XXXXXXXXXX; (mmm) "taxable Canadian corporation" has the meaning assigned by subsection 89(1); (nnn) "taxable Canadian property" has the meaning assigned by subsection 248(1); (ooo) "taxable dividend" has the meaning assigned by subsection 89(1); and (ppp) "Trustee" has the meaning assigned by paragraph 53. ...

Attwooll (Inspector of Taxes): 2 Chaque fois qu'un commerçant reçoit, en vertu d'un droit, de quelqu'un d'autre, une indemnité au lieu d'une somme d'argent qui aurait été comptabilisée dans les profits [...], il y a lieu de traiter cette indemnité sur le plan fiscal de la même manière que la somme d'argent l'aurait été si l'indemnité ne l'avait pas remplacée. ...

Yours truly, XXXXXXXXXX Section Manager For Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...