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As a result of such repayments and distributions: a) The interest of Parent and Subco in the Partnership were adjusted as follows: i) Parent: XXXXXXXXXX % ii) Subco: XXXXXXXXXX % b) The principal of the Note was reduced to US$XXXXXXXXXX; and c) Parent's ACB of its interest in the Partnership was reduced to $XXXXXXXXXX 15. ... Immediately before the wind-up, Parent will own XXXXXXXXXX % of the shares of each class of the capital stock of Canco1. ... Immediately before the wind-up, Parent will own XXXXXXXXXX % of the shares of each class of the capital stock of Canco2. ...

The stated capital attributable to all of Pubco's shares is: (i) $ XXXXXXXXXX in respect of the issued and outstanding Class A Common Shares; and (ii) $ XXXXXXXXXX in respect of the issued and outstanding Class B Common Shares. 7. PUC attributable to Pubco's shares is at least: (i) $ XXXXXXXXXX in respect of the issued and outstanding Class A Common Shares; and (ii) $ XXXXXXXXXX in respect of the issued and outstanding Class B Common Shares. ... Pubco previously owned XXXXXXXXXX % of the issued and outstanding common shares of F Co. ...

The Class A shares are voting, bear a quarterly variable preferential non-cumulative dividend not exceeding XXXXXXXXXX % of the redemption amount of the Class A shares, are redeemable and retractable, and have a liquidation entitlement equal to their redemption amount plus declared and unpaid dividends. ... DC will transfer, at FMV, XXXXXXXXXX %, XXXXXXXXXX % and XXXXXXXXXX % of each of its assets to Acosub, Bcosub and Ccosub, respectively (each transferee will receive specific identifiable property). ...

Le passif à long terme de Opco s'élève à XXXXXXXXXX $ et est composé d'avances consenties par ses actionnaires, dans les proportions suivantes: GescoM XXXXXXXXXX $ GescoF1 XXXXXXXXXX GescoF2 XXXXXXXXXX GescoF3 XXXXXXXXXX 9. ... Au XXXXXXXXXX le solde du CDC et d'IMRTD de Opco sont évalués à XXXXXXXXXX $ et XXXXXXXXXX $ respectivement. 53. ... La juste valeur marchande de Opco est évaluée à environ XXXXXXXXXX $ incluant le solde de l'IMRTD de XXXXXXXXXX $ qui sera remboursé à Opco dans le cadre des transactions proposées décrites ci-dessus. ...

Les actions émises et en circulation du capital-actions de Filiale 2 possédées par Opco ont un Capital versé total de XXXXXXXXXX $, un Prix de base rajusté total de XXXXXXXXXX $ et une JVM approximative de XXXXXXXXXX $. ... Gesco souscrira à une action de catégorie "A" du capital-actions de Nouco 2 pour XXXXXXXXXX $. ... Il est prévu donc que le montant du dividende réputé en vertu du paragraphe 84(3) sera approximativement de XXXXXXXXXX $. 34. ...

(These individual debts will be referred to collectively as XXXXXXXXXX)-XXXXXXXXXX mortgage on XXXXXXXXXX TOTAL = $XXXXXXXXXX-XXXXXXXXXX mortgage on XXXXXXXXXX TOTAL = $XXXXXXXXXX-XXXXXXXXXX mortgage on XXXXXXXXXX TOTAL = $XXXXXXXXXX- XXXXXXXXXX loan debenture on XXXXXXXXXX TOTAL = $XXXXXXXXXX B. ... Yours truly, for Director Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

Requested Opinion Provided that proposed subsections 148.1(4) and 148.1(5) are added to the Act in the form proposed in the Income Tax Amendments Act – Part 1 – Technical Amendments dated July 16, 2010, it is our view that proposed subsection 148.1(5) would apply in respect of the transactions, such that subsection 148.1(4) would not apply. ... Yours truly, XXXXXXXXXX for Division Director Business & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

The authorized share capital of DC consists of XXXXXXXXXX DC Common Shares, voting, participating and without par value; and XXXXXXXXXX special preferred shares each issuable in series: DC "A" Shares: with a par value of $XXXXXXXXXX; retractable at $XXXXXXXXXX per share (hereinafter the "Retraction Price"); voting (XXXXXXXXXX votes per share); entitling the holders to discretionary non-cumulative, preferential dividend in an amount determined in the discretion of the Directors, provided that such dividend shall not exceed in any calendar year the amount that is equal to the rate of XXXXXXXXXX % per annum on the Retraction Price; in the event of liquidation, dissolution or winding-up of DC, whether voluntary or involuntary or for reorganization or otherwise, or upon any distribution of assets of DC, the holders are entitled to the Retraction Price together with any dividends declared but unpaid; DC "B" Shares: with a par value of $XXXXXXXXXX; redeemable and retractable at $XXXXXXXXXX per share (hereinafter the "DC "B" Shares Redemption Price"); non-voting; entitling the holders to discretionary non-cumulative dividend; in the event of liquidation, dissolution or winding-up of DC, whether voluntary or involuntary or for reorganization or otherwise, or upon any distribution of assets of DC, the holders are entitled to the DC "B" Shares Redemption Price together with any dividends declared but unpaid; and DC "C" Shares: without par value; redeemable and retractable at $XXXXXXXXXX (hereinafter the "DC "C" Shares Redemption Price") per share; non-voting; entitling the holders to discretionary non-cumulative, preferential dividend in an amount determined in the discretion of the Directors, provided that such dividend shall not exceed in any calendar year the amount that is equal to the rate of XXXXXXXXXX % per annum on the DC "C" Shares Redemption Price; in the event of liquidation, dissolution or winding-up of DC, whether voluntary or involuntary or for reorganization or otherwise, or upon any distribution of assets of DC, the holders are entitled to the DC "C" Shares Redemption Price together with any dividends declared but unpaid. ... The shares of DC are currently held as follows: Shareholder Class Number of Shares PUC $ ACB $ A DC Common Shares XXX XXX XXX DC "C" Shares XXX XXX XXX A and Individual 2(in DC Common Shares XXX XXX XXX Trust for Child A1) DC "C" Shares XXX XXX XXX Child A2 DC Common Shares XXX XXX XXX DC "C" Shares XXX XXX XXX B DC Common Shares XXX XXX XXX DC "C" Shares XXX XXX XXX Child B1 DC Common Shares XXX XXX XXX DC "C" Shares XXX XXX XXX Child B2 DC Common Shares XXX XXX XXX DC "C" Shares XXX XXX XXX None of the shares of DC were acquired by the above-referred shareholders in contemplation of the Proposed Transactions. ... With respect to the FMV of the DC « A » Shares, please refer to Income Tax Technical News No. 38, released on September 22, 2008 "Value of Company Attributable to Voting Non-Participating Shares" and to CRA's answer to question 26 of the Round Table on Federal Taxation of the 2009 Association de planification fiscale et financière Conference. ...

Le CV des XXXXXXXXXX actions de catégorie "A" et XXXXXXXXXX actions de catégorie "B" est respectivement de XXXXXXXXXX $ et XXXXXXXXXX $. Les actions émises et en circulation du capital-actions de OPCO sont détenues comme suit: Nombre et catégories JVM ($) Détenteurs d'actions PBR ($) estimée M. ... A recevra à titre de prix de rachat un montant de XXXXXXXXXX $ payable en argent. 17. ...

Parentco holds approximately XXXXXXXXXX % of the common shares in Aco and approximately XXXXXXXXXX % of the votes attached to all issued and outstanding shares in the capital of Aco. ... The common shares of Aco are listed on the XXXXXXXXXX under the symbol "XXXXXXXXXX ". ... The common shares of Bco are listed on the XXXXXXXXXX under the symbol "XXXXXXXXXX ". ...