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DC also has an interest of XXXXXXXXXX % in JV1 and a XXXXXXXXXX % interest in JV2. ... Approximately XXXXXXXXXX % of the Class "A" shares and XXXXXXXXXX % of the Class "B" shares of the capital stock of Investco A; b. ... Approximately XXXXXXXXXX % of the Class "A" common shares and XXXXXXXXXX % of the Class "B" shares of the capital stock of Investco C. ...

29 March 1990 Ruling 74603- Avantage à un actionnaire en cas de remise de dette Unedited CRA Tags 15(1.2), 80.4, 80.4(3)(b), 15(1), 15(2), 80.4(2), 15(9) BUREAU DE DISTRICT BUREAU PRINCIPAL DE ST-HUBERT Section des services   bilingues Richard Lapointe Charles Thériault Chef de la Revue (613) 957-8978   File No. 7-4603 Objet: Paragraphe 15(1.2) et l'article 80.4 de la Loi de l'impôt sur le revenu (la "Loi") La présente note de service est en réponse à la vôtre que nous avons reçu le 21 décembre 1989 dans laquelle vous demandez notre opinion concernant l'application du paragraphe 15(1.2) et de l'article 80.4 de la Loi dans deux situations qui vous ont été soumises par Jacques Blanchard de votre Bureau. ...

On XXXXXXXXXX, Subco2, as the limited partner, and Subco3, as the general partner, formed LP, with Subco2 having a XXXXXXXXXX % interest and Subco3 having a XXXXXXXXXX % interest in LP. ... Following the completion of these two transactions, Subsidiary owned a XXXXXXXXXX % interest and Subco3 owned a XXXXXXXXXX % interest in LP. 19. ... The interest rate charged on the Subsidiary Loans was XXXXXXXXXX % per annum. 40. ...

PUBCO holds preferred shares in HOLDCO 4, representing XXXXXXXXXX % of the equity in HOLDCO 4. ... HOLDCO 2 holds XXXXXXXXXX % of the shares of HOLDCO 5. HOLDCO 1 holds XXXXXXXXXX % of the shares of HOLDCO 5. ... HOLDCO 6 holds XXXXXXXXXX % of the shares of OPCO 2. OPCO 3 holds XXXXXXXXXX % of the shares of OPCO 2. ...

Immediately following the classification of DC's property as described in Paragraph 30 above, and subject to the cash adjustments described below, DC will transfer to each TC, a pro-rata portion of each type of property owned by it at that time, as determined in accordance with Paragraph 30 above, on a gross fair market value basis based upon the following percentages: TC1- XXXXXXXXXX % TC2- XXXXXXXXXX % TC3- XXXXXXXXXX % and TC4- XXXXXXXXXX %. ... (b) TC2 will receive XXXXXXXXXX % of the total cash and near cash property plus the amount of cash represented by XXXXXXXXXX multiplied by the fair market value of one Class B Unit of P, and XXXXXXXXXX Class B Units of P XXXXXXXXXX. (c) TC3 will receive XXXXXXXXXX % of the total cash and near cash property plus the amount of cash represented by XXXXXXXXXX multiplied by the fair market value of one Class B Unit of P, and XXXXXXXXXX Class B Units of P XXXXXXXXXX. ...

Le CV des XXXXXXXXXX actions de catégorie "A" et XXXXXXXXXX actions de catégorie "D" est respectivement de XXXXXXXXXX $ et XXXXXXXXXX $. Les actions émises et en circulation du capital-actions de SOCÉDANTE sont détenues comme suit: Actionnaires Catégories Nombre PBR ($) JVM ($) PORTCO1 Catégorie "A" XXXXXXXXXX PORTCO2 Catégorie "A" XXXXXXXXXX M. ... PORTCO1 souscrira à XXXXXXXXXX actions de catégorie "A" du capital-actions de NOUCO pour une considération de XXXXXXXXXX $. ...

XXXXXXXXXX, all of the issued and outstanding shares of Parent were owned by three siblings: Sib1 (XXXXXXXXXX %), Sib2 (XXXXXXXXXX %) and Sib3 XXXXXXXXXX %) (the "Family"). ... DC's balance sheet as at XXXXXXXXXX, reflected $ XXXXXXXXXX receivable from associated companies that are due within the next XXXXXXXXXX months, including $ XXXXXXXXXX owed by Forco. ... The paid-up capital of the DC Common Shares is approximately $ XXXXXXXXXX. ...

La Tranche II du Prêt est une facilité de crédit qui sera disponible pour Holdco A et Holdco X et elles n'auront aucune obligation de l'utiliser; (aa) "prix de base rajusté" ou "PBR" a le sens que lui donne l'article 54; (bb) "société canadienne imposable" a le sens donné au paragraphe 89(1); (cc) "société privée" a le sens que lui donne le paragraphe 89(1); (dd) " sociétés privées sous contrôle canadien " a le sens que lui donne le paragraphe 125(7); et (ee) "société publique" a le sens donné au paragraphe 89(1). ... Leur année d'imposition se termine le XXXXXXXXXX. 5 Les PBR des actions de ACO détenues par MA, Holdco A, Holdco AA et Holdco AA sont les suivants: (i) MA et son REER XXXXXXXXXX Actions classe A XXXXXXXXXX $ (excluant XXXXXXXXXX Actions classe A détenues par le REER) (ii) Holdco A XXXXXXXXXX Actions classe B XXXXXXXXXX $ (iii) Holdco AA XXXXXXXXXX Actions classe B XXXXXXXXXX $ (iv) Holdco AAA XXXXXXXXXX Actions classe B XXXXXXXXXX $ Les actions de ACO sont des immobilisations pour MA, Holdco A, Holdco AA et Holdco AAA. ... Les PBR des actions de ACO détenues par MX, Holdco X et Holdco XX sont les suivants: (i) MX XXXXXXXXXX Actions classe A XXXXXXXXXX $ (excluant XXXXXXXXXX actions classe A détenues par le REER) (ii) Holdco X XXXXXXXXXX Actions classe B XXXXXXXXXX $ (iii) Holdco XX XXXXXXXXXX Actions classe B XXXXXXXXXX $ Les actions de ACO sont des immobilisations pour MX, Holdco X et Holdco XX. ...

Following the amalgamation, XXXXXXXXXX % of the shares of Amalco were owned by Vco. 4. ... Following this amalgamation, XXXXXXXXXX % of the shares of Zco remained indirectly owned by Xco. 5. ... The remaining XXXXXXXXXX % of Gco's equity is owned by the XXXXXXXXXX Investors (as to XXXXXXXXXX %) and XXXXXXXXXX Gco will at all relevant times be a controlled foreign affiliate of Zco in which Zco will have a qualifying interest. 13. ...

I-2.01, as amended; and (x) Yukon: Section 61, Income Tax Act, R.S.Y. 2002, c. 118, as amended; "guarantee agreement" has the meaning assigned by subsection 112(2.2); "XXXXXXXXXX " has the meaning assigned by subsection 248(1); "Loan 1" means a non-interest bearing loan made by Parent to Lossco, the principal amount of which will equal the principal amount of Parent Loan; "Loan 2" means an interest bearing loan made by Lossco to A Co, the principal amount of which will equal the principal amount of Parent Loan. ... Opco's income is expected to be approximately XXXXXXXXXX % allocable to XXXXXXXXXX, XXXXXXXXXX % to XXXXXXXXXX, XXXXXXXXXX % to XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX % in each of XXXXXXXXXX with nominal allocations to the remaining provinces. ... The dividend rate, expressed as a percentage of the amount for which a Newco Preferred Share was issued, will be equal to the sum of XXXXXXXXXX % plus the interest rate on Loan 2. 13. ...