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Chacune des Sociétés de portefeuille a souscrit à XXXXXXXXXX actions de catégorie XXXXXXXXXX pour un montant de XXXXXXXXXX $ par action. ... Les actions de XXXXXXXXXX détenues par XXXXXXXXXX ont été rachetées le XXXXXXXXXX en contrepartie d'une somme de XXXXXXXXXX $. ... En date de son dernier exercice financier XXXXXXXXXX avait un compte d'impôt en main, remboursable au titre de dividendes dont le montant est estimé à XXXXXXXXXX $, un compte de dividendes en capital de nul ainsi qu'une perte autre qu'une perte en capital de XXXXXXXXXX $. ...

28 December 1989 Ruling 58491 F- Fund Raising Activities of Charitable Organizations Unedited CRA Tags 304(1)(c)(iv)(A), 12.2(3), 56(1)(d.1), 60(a)(ii), 12(3) 19(1) 5-8491   C. Tremblay   (613) 957-2095 December 28, 1989 Dear Sirs: This is in reply to your letter of August 10, 1989, requesting our views on the tax treatment of several arrangements which charitable organizations are either using or contemplating using in connection with their fund raising activities.  ...

Aux termes du paragraphe 11 de la Lettre, XXXXXXXXXX (identifiée comme étant "GESCO" dans la Lettre) aurait dû recevoir de XXXXXXXXXX (identifié comme étant "X" dans la Lettre) un montant en espèces d'environ XXXXXXXXXX $ en remboursement partiel de la somme à recevoir de X. Ce montant d'environ XXXXXXXXXX $ aurait dû servir à acquitter les impôts à payer de GESCO relatifs à l'année d'imposition XXXXXXXXXX, de même que les intérêts y afférents. ...

The other shareholders in XXXXXXXXXX are XXXXXXXXXX, which holds XXXXXXXXXX % of the shares of XXXXXXXXXX, which holds the remaining XXXXXXXXXX %, both directly and via XXXXXXXXXX. 5. ... The Corporation has maintained its current ownership of XXXXXXXXXX % (directly and indirectly) since XXXXXXXXXX. 7. ... It is proposed that the Corporation will exchange its XXXXXXXXXX % interest in XXXXXXXXXX in exchange for cash and the NSR. ...

If the Subordination End Date has not occurred by the XXXXXXXXXX anniversary of the Closing Date, each holder of the Class B Units will have the option, at any time after such date and before the Subordination End Date, to terminate the subordination of any or all of the Class B Units held by it by exchanging such Class B Units for Class A Units at a reduced exchange ratio based on the following formula (the "Class B Exchange Formula"): A × C B 1. 1. where: A = the average quarterly per unit cash distributions paid on the Class B Units for the XXXXXXXXXX period ending on the last day of the fiscal quarter immediately preceding such time; and B = the amount of $XXXXXXXXXX per share, being XXXXXXXXXX times the Monthly Target, the target average quarterly per unit distributions payable on the Class B Units; and C = the number of Class B Units being transferred in exchange for Class A Units by the holders of Class B Units at that time; provided that the Class B Units may not, in any event, be exchangeable for Class A Units on more than a one-for-one basis. ... Specifically, the number of Class A Units for which such Exchangeable Shares may be redeemed will be determined by the following formula: A × C × D B 1. 1. 1. 1. where: A = the average quarterly per unit cash distributions paid on the Class B Units for the XXXXXXXXXX period ending on the last day of the fiscal quarter immediately preceding such time; B = the amount of $XXXXXXXXXX per share, being XXXXXXXXXX times the Monthly Target, the target average quarterly per unit distributions payable on the Class B Units; C = the number of Exchangeable Shares being redeemed in consideration for Class A Units by the holders of Exchangeable Shares at that time; and D = the Exchange Ratio then in effect; provided that the Exchangeable Shares may not, in any event, be redeemable for Class A Units on the basis of a ratio that is higher than the Exchange Ratio then in effect. ... Pursuant to the terms of the Amalco Notes and the Note Indenture, the Amalco Notes will have the following terms and conditions: (a) the Amalco Notes to be issued to the Fund upon the amalgamation described in paragraph 44 will mature on the XXXXXXXXXX anniversary of the date of issuance and will bear interest at a rate of XXXXXXXXXX % per annum payable monthly in arrears on the XXXXXXXXXX day of the following calendar month; and (b) the Amalco Notes will be redeemable at any time at the option of Amalco prior to maturity. 46. ...

.'s loans to X Co. are as follows: Secured notes, XXXXXXXXXX, non-interest bearing $ XXXXXXXXXX with no specific terms of repayment Secured notes, XXXXXXXXXX, non-interest bearing $XXXXXXXXXX With no specific terms of repayment $XXXXXXXXXX Y Co. term loan, non-interest bearing with no specific terms $ XXXXXXXXXX of repayment Y Co. term loan, non-interest bearing with no specific terms $XXXXXXXXXX of repayment Y Co. term loan, non-interest bearing with no specific terms $ XXXXXXXXXX of repayment Y Co. term loan, non-interest bearing with no specific terms $ XXXXXXXXXX of repayment Y Co. indebtedness and operating loan, non-interest bearing $ XXXXXXXXXX Total Loan Balance $XXXXXXXXXX As of XXXXXXXXXX, the "Total Loan Balance" is $XXXXXXXXXX. 10. ... These rulings are provided subject to the limitations and qualifications set out in Information Circular 70-6R4 issued by the Canada Customs & Revenue Agency on January 29, 2001, and are binding upon the Agency provided that the proposed transactions are completed on or before XXXXXXXXXX. ...

XXXXXXXXXX. 7.Les actions du capital-actions de XXXXXXXXXX sont présentement détenues de la façon suivante: Actions Catégorie "XXXXXXXXXX" Nombre XXXXXXXXXX Actions Catégorie"XXXXXXXXXX" XXXXXXXXXX 8.Toutes les actions du capital-actions de XXXXXXXXXX sont détenues par XXXXXXXXXX. 9.Au XXXXXXXXXX, le capital de XXXXXXXXXX aux fins de la Partie I.3 totalise XXXXXXXXXX $ incluant un montant d'environ XXXXXXXXXX $ se rapportant à ses dettes pour XXXXXXXXXX. ... Ce montant de XXXXXXXXXX $ vous apparaît suffisant car la seule contribution apportée par XXXXXXXXXX. 12.L'entreprise de XXXXXXXXXX actuellement exploitée par la société deviendra progressivement une entreprise de gestion. 13.Sauf si restriction éventuelle, XXXXXXXXXX devrait généralement attribuer à son bénéficiaire (la société) la totalité de son profit annuel de façon à ramener son revenu imposable à zéro. ...

The Trust Agreement requires that, during the existence of the Trust, the value of the Trust Property be maintained at no less than the Minimum Amount which is as follows: (a) After Canada makes the first instalment XXXXXXXXX % of the amount deposited to the Trust Account; (b) After Canada makes the second instalment the amount determined under paragraph (a) plus XXXXXXXXXX% of the second instalment; (c) After Canada makes the third instalment the amount determined under paragraph (b) plus XXXXXXXXXX% of the third instalment; (d) After Canada makes the fourth instalment the amount determined under paragraph (c) plus XXXXXXXXXX% of the fourth instalment; (e) After Canada makes the last instalment $XXXXXXXXXX (f) Thereafter, the Minimum Amount will increase in each fiscal year, until the Trust terminates or the Trust Agreement is amended, by an amount set by the Council which amount shall at least be equal to the following percentages of the Revenues Realized from the previous fiscal year: (i) XXXXXXXXXX (ii) XXXXXXXXXX (iii) XXXXXXXXXX and (iv) Thereafter, in each fiscal year by a percentage approved by Member Resolution, but in the absence of a resolution being passed, the percentage will be XXXXXXXXXX%. 28. ... The per capita distribution described in subparagraph 28(h) above will be made on the following basis: Age Group Amount of Distribution XXXXXXXXXX $ XXXXXXXXXX XXXXXXXXXX $ XXXXXXXXXX XXXXXXXXXX $ XXXXXXXXXX XXXXXXXXXX $XXXXXXXXXX Payments for Members under XXXXXXXXXX years of age will be made to a trust for the benefit of such Members and payment of the per capita amount plus accrued interest will be payable to each Member upon attaining XXXXXXXXXX years of age. 30. ...

Les actions privilégiées de catégorie "C" seront rachetables au gré du détenteur à un prix de XXXXXXXXXX $ ou de XXXXXXXXXX $ par action. ... Les actions émises et en circulation du capital-actions de OPCO sont détenues de la façon suivante: JVM ($) Détenteurs Nombre et catégorie PBR ($) CV ($) estimée GESTCO XXXXXXXXXX M. ... Le montant total des dettes de OPCO s'élevait à environ XXXXXXXXXX $ au XXXXXXXXXX. ...

Le CV des XXXXXXXXXX actions ordinaires est de XXXXXXXXXX $ (XXXXXXXXXX $ par action). ... A et NOUCO1 sera fixée à XXXXXXXXXX $ (PBR des XXXXXXXXXX actions ordinaires de PORTCO pour M. ... B et NOUCO2 sera fixée à XXXXXXXXXX $ (PBR des XXXXXXXXXX actions ordinaires de PORTCO pour M. ...