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2018 Ruling 2017-0711071R3- Use of subsidiary losses & ITCs after wind-up Unedited CRA Tags Subsections 88(1) & (1.1) Principal Issues: Can losses and ITCs of a subsidiary be claimed by a parent on a winding-up as a result of a two-step loss acquisition where the loss business carried on by the subsidiary and the shares of the subsidiary are acquired in separate transactions. ...

2008 Ruling 2008-0267631R3- income trust, stapled units & elimination of corp Unedited CRA Tags 132.2 Principal Issues: 1. ... GP Inc. is entitled to XXXXXXXXXX % and LP Inc. is entitled to XXXXXXXXXX % of the income or loss of the partnership, pro rata. ... Each note bears interest at a rate of XXXXXXXXXX % per annum payable XXXXXXXXXX, and is unsecured. 14. ...

2010 Ruling 2010-0374141R3- Stock dividend from CFA & PUC Unedited CRA Tags 15(1); 15(1.1); 52(3); 53(2)(b)(ii); 84(4.2); 89(1); 95(7); 245(2); 248(1); 258(3); 258(5) Principal Issues: 1. ... Following the transactions described in paragraph 25 of this ruling letter, approximately XXXXXXXXXX % of Forco2's shares are owned by Forco1, while the remaining XXXXXXXXXX % are owned by XXXXXXXXXX. ... All of the Ordinary Shares have been issued to and owned by Canco continuously since their issuance and Canco has owned XXXXXXXXXX % of the issued and outstanding shares of Forco1 since the latter's formation. 29. ...

TO # 980214 Unedited CRA Tags 212(1)(b)(vii) 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. ... Principal Issues: Request for confirmation of the intent of Ruling A (in Ruling # 3-980214) in regards to the application of subsection 212(1)(b)(vii) of the Act to the payment of the Premium referred to therein. ... XXXXXXXXXX XXXXXXXXXX 981238 XXXXXXXXXX Attention: XXXXXXXXXX XXXXXXXXXX, 1998 Dear Madam: Re: Advance Income Tax Ruling- XXXXXXXXXX # 980214 (the “Ruling”) This is in reply to your letter dated XXXXXXXXXX in which you requested confirmation of the intent of Ruling A in regards to the application of subsection 212(1)(b)(vii) of the Act to the payment of the Premiums referred to therein. ...

2013 Ruling 2013-0475701R3- MIC deemed interest & participating debt interest CRA Tags 212(1)(b) 214(3)(e) 212(3) "participating debt interest" Principal Issues: Whether a favourable ruling could be issued that the deemed interest payments paid to non-resident shareholders of a MIC would not fall within the meaning of PDI such that the payments would be exempt from Part XIII tax. ... XXXXXXXXXX 2013-047570 XXXXXXXXXX, 2013 Re: Advance Income Tax Ruling Request – XXXXXXXXXX Dear XXXXXXXXXX: This is in reply to your letter of XXXXXXXXXX, wherein you requested an advance income tax ruling on behalf of the XXXXXXXXXX (the "Corporation"). ...

2013 Ruling 2013-0488661R3- Indian Band-Public Body & Function of Government CRA Tags 149(1)(c) Principal Issues: Is the XXXXXXXXXX a public body performing a function of government within the meaning of 149(1)(c) and therefore exempt from income tax on the interest income received from a GIC? ... XXXXXXXXXX 2013-048866 XXXXXXXXXX, 2013 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling Request – XXXXXXXXXX This is in reply to your letter of XXXXXXXXXX, in which you requested an advance income tax ruling on behalf of the above-named taxpayer. ...

2003 Ruling 2003-0032923- Article X(2)(a) US Convention & Drupa Also released under document number 2003-00329230. ... It owns a XXXXXXXXXX % interest in XXXXXXXXXX. XXXXXXXXXX is the limited partner and owns a XXXXXXXXXX% interest in XXXXXXXXXX. ... Usco will subscribe for XXXXXXXXXX Preferred Shares, representing XXXXXXXXXX % of the voting shares of Canco, for a total subscription price of $XXXXXXXXXX. ...

Dans sa totalité, le Projet Souterrain nécessitera des investissements estimés à XXXXXXXXXX $. ... L'ensemble des travaux de forage sous terre (phase I) totalisera XXXXXXXXXX mètres en forage pour un coût total maintenant estimé à XXXXXXXXXX $. 8. ... Les coûts estimés pour la seconde phase de forage sont évalués à XXXXXXXXXX $ totalisant XXXXXXXXXX mètres en forage XXXXXXXXXX. 9. ...

2001 Ruling 2001-0071383 F- Vente Actions & Convention Actionnaires Unedited CRA Tags 84.1 84(3) 245(2) 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. ... Catégorie "E": Actions privilégiées, sans droit de vote, non participantes, dividende mensuel, préférentiel et non cumulatif maximal de XXXXXXXXXX % par mois, rachetables au gré du détenteur ou de la société au prix payé plus une prime. Catégorie "F": Actions privilégiées, sans droit de vote, non participantes, dividende mensuel, préférentiel et non cumulatif maximal de XXXXXXXXXX % par mois, rachetables au gré du détenteur ou de la société au prix payé plus une prime. 14. ...

Dans sa totalité, le Projet Souterrain nécessitera des investissements estimés à XXXXXXXXXX $. ... Cette galerie sur rail totalisera XXXXXXXXXX, incluant XXXXXXXXXX mètres de niches de forage d'exploration, pour un coût total maintenant estimé à XXXXXXXXXX $, ce qui donnera un accès de forage en profondeur pour la portion est de la propriété. ... L'ensemble des travaux de forage sous terre totalisera XXXXXXXXXX mètres en forage pour un coût total maintenant estimé à XXXXXXXXXX $. 8. ...