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XXXXXXXXXX 2021-090611 XXXXXXXXXX, 2021 Dear XXXXXXXXXX Re: Advance Income Tax Ruling – XXXXXXXXXX This is in reply to your letter dated XXXXXXXXXX in which you requested an advance income tax ruling (the “Ruling”) on behalf of the trustees of the above named taxpayer. ...

XXXXXXXXXX 2020-085985 XXXXXXXXXX, 2022 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling – XXXXXXXXXX. ...

XXXXXXXXXX 2020-087539 XXXXXXXXXX, 2021 Dear Sirs: Re: Advance Income Tax Ruling – XXXXXXXXXX This is in reply to your letter of XXXXXXXXXX, requesting an advance income tax ruling on behalf of the above-named taxpayer. ...

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14 June 1990 Ruling 59643 F- Shareholder Benefits- Respect of Single Purpose Corporations Unedited CRA Tags 15(1), 85(1), 69(1)(a) 24(1) File No. 5-9643   L.A. ... It is the administrative position of Revenue Canada, Taxation not to assess a benefit under subsection 15(1) of the Act where a shareholder of a corporation uses property owned by the corporation (the "single purpose corporation") and all of the following conditions are satisfied: 1)     the corporation's only objective is the holding of property for the personal use or enjoyment of the shareholder; 2)     the shares of the corporation are held by an individual or person (other than a corporation) related to the individual; 3)     the only transactions of the corporation relate to its objective of holding property for the personal use or enjoyment of the shareholder; 4)     the shareholder is charged with all the operating expenses by the corporation, with the result that the corporation shows no profit or loss with respect to the property on any of its returns; 5)     the corporation acquires the property with funds provided solely by the shareholder and not by virtue of his holdings or that of a related person in any other corporation; and 6)     the property is acquired by the corporation on a fully taxable basis, i.e. without resort to the rollover provisions contained in the Act. ...

Le capital déclaré et le prix de base rajusté des actions ordinaires est de XXXXXXXXXX$ chacun. 16.Une convention d'achat d'actions conclue le XXXXXXXXXX prévoit que XXXXXXXXXX ou une de ses filiales acquerra toutes les actions émises et en circulation de XXXXXXXXXX pour une considération totale de XXXXXXXXXX $. 17.En vertu d'une offre publique d'achat d'actions déposée le XXXXXXXXXX a offert d'acquérir toutes les actions de XXXXXXXXXX, détenues par les actionnaires ("public") autres que XXXXXXXXXX, pour une considération de XXXXXXXXXX $ par action payable comptant, soit un montant total de XXXXXXXXXX $. ... Le capital déclaré de ces actions sera de XXXXXXXXXX $. 20.Le ou vers le XXXXXXXXXX se financera pour XXXXXXXXXX $ sous forme d'acceptations bancaires de XXXXXXXXXX ("l'Institution") escomptées au taux du marché, et d'une durée d'environ XXXXXXXXXX. ... NRO ne révoquera pas ce choix conformément à l'article 501 du Règlement. 25.XXXXXXXXXX souscrira pour XXXXXXXXXX $ en actions ordinaires de NRO. ...

PUBLICO souscrira à XXXXXXXXXX actions ordinaires du capital-actions de NOUCO pour un montant de XXXXXXXXXX $. ... La Convention1 comportera essentiellement les mêmes clauses que la Convention2 décrite au paragraphe 25 ci-dessous, sauf que: (1) PUBLICO est remplacée par NOUCO, (2) le montant minimum de redevances de XXXXXXXXXX $ est remplacé par un montant de XXXXXXXXXX $ pour la période de la Convention1, (3) les redevances seront payées le Jour 5, et (4) la durée de la Convention1 sera pour la période mentionnée ci-dessus. ... (iii) OPCO devra payer à PUBLICO des redevances annuelles correspondant au plus élevé de: (a) XXXXXXXXXX $ et (b) coût de maintien des marques de commerce plus XXXXXXXXXX%. ...

September 23, 2011 Financial Sector & Exempt Entities Division HEADQUARTERS Income Tax Rulings Directorate Attention: Roberta Albert, Manager Lindsay Frank Corporate Financing Section (613) 948-2227 2011-041115 Tax Treatment of a Payment under a Guarantee This is in reply to a request from Vyjayanthi Srikanth for assistance in deciding the tax treatment of a judgment against a taxpayer, who failed to make good on a guarantee. ... Skulski Manager Insolvency and Administrative Law Section International & Trusts Division Income Tax Rulings Directorate c.c. Vyjayanthi Srikanth Corporate Financing Section Financial Sector & Exempt Entities Division ...

The amount of the Final Settlement will be divided as follows: Description Taxpayers Principal Interest Total (a) Investments Claimant 1 XXXXXX XXXXX XXXXXX (b) RRSP Claimant 2 XXXXXX XXXXX XXXXXX (c) Loan- settlement Claimant 4 XXXXXX XXXXX XXXXXX (d) Bank accounts- replacement Claimant 5 (Business Account) XXXXXX XXXXX XXXXXX (e) Duplicate cheques- replacement Claimant 2 & Claimant 3 XXXXXX XXXXX XXXXXX (f) Duplicate cheques- replacement Claimant 5 (Trust Account) XXXXXX XXXXX XXXXXX (g) Reimbursement of various expenses Claimant 2, Claimant 3 & Claimant 5 XXXXXX XXXXXX Subtotal XXXXXX XXXXX XXXXXX (h) Damages Claimant 2, Claimant 3 & Claimant 5 XXXXXX Total estimated amount of the Final Settlement $XXXXX 8. ...

You describe the hypothetical situation as follows: 1.     U.S.Co. is a corporation incorporated in and a resident of the United State. 2.     U.S.Co. does not currently carry on business in Canada or have a permanent establishment in Canada within the meaning of Article V of the Canada-V.S. 1980 Tax Convention (the Convention). 3.      ...