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The issued and outstanding shares of XXXXXXXXXX are held as follows: Shares Shares Class of SharesAuthorizedIssuedXXXXXXXXDescription of Share Characteristics XXXXXXXXXX The paid-up capital and adjusted cost base to each of XXXXXXXXXX of their shares in XXXXXXXXXX are as follows:: Paid-Up Adjusted Class of Share # of Shares Capital Cost Base XXXXXXXXXX The XXXXXXXXXX shares are capital property to XXXXXXXXXX 3.XXXXXXXXXX is a holding company with short-term investments in Canadian, U.S. and foreign securities, units of XXXXXXXXXX limited partnerships and long-term investments. ... As a result of the transfer of the interests in the limited partnerships described in paragraph 3 above, pursuant to subsections 40(3) and 40(1), XXXXXXXXXX will realize a capital gain that will be equal to the negative adjusted cost base of such partnership interests plus the agreed amounts in respect of the transfer of these properties. 22.Immediately after the transfer of the assets to XXXXXXXXXX each of XXXXXXXXXX will redeem its XXXXXXXXXX Class A preferred shares owned by XXXXXXXXXX and will each issue to XXXXXXXXXX a non-interest-bearing demand promissory note (the " XXXXXXXXXX ") each having a principal amount and fair market value equal to the redemption price of XXXXXXXXXX Class A preferred shares of XXXXXXXXXX as the case may be. 23. ...

Principal Issues:butterfly reorganization Position:routine Reasons:routine XXXXXXXXXX XXXXXXXXXX 972725 XXXXXXXXXX Attention: XXXXXXXXXX XXXXXXXXXX, 1998 Dear Sir: Re: XXXXXXXXXX / Proposed Butterfly Reorganization XXXXXXXXXX This is in reply to your letters of XXXXXXXXXX wherein you requested an advance income tax ruling on behalf of the above-noted taxpayers. ... The beneficial ownership of the shares of XXXXXXXXXX is as follows: Shareholder Class of Shares Number of Shares Voting % Equity % XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX 3 All of the XXXXXXXXXX issued and outstanding Class B voting preference shares and XXXXXXXXXX of the issued and outstanding common shares of XXXXXXXXXX are beneficially owned by Father, of XXXXXXXXXX. ...

De plus, selon les états financiers de CÉDANTE au XXXXXXXXXX, celle-ci détenait un actif à court terme d'environ XXXXXXXXXX $. ... Le capital-actions autorisé de CÉDANTE est entre autres composé d'un nombre illimité d'actions ordinaires ayant une valeur nominale de XXXXXXXXXX $ par action, et d'un nombre illimité d'actions privilégiées des catégories "A", "B", "C" et "D" ayant une valeur nominale de XXXXXXXXXX $ par action. ... Le montant du compte d'IMRTD de CÉDANTE était d'environ XXXXXXXXXX $ au XXXXXXXXXX. ...

The issued and outstanding shares of DC consist of XXXXXXXXXX common shares and XXXXXXXXXX preference shares, which are held as follows: Holder Class Number ACB PUC Sib1 Common XXXXXXX $XXXXXXX $ XXXXXX Preference XXXXXXX XXXXXXXX XXXXXX Sib2 Common XXXXXXXX $XXXXXXXX $ XXXXXX Preference XXXXXXXX XXXXXXX XXXXXX Estate Common XXXXXXXX $XXXXXX $ XXXXXX Cousin1Common XXXXXXXX $XXXXXX $ XXXXXX Preference XXXXXXXX XXXXXX XXXXX Cousin2Common XXXXXXX $XXXXXX $ XXXXX Preference XXXXXXX XXXXXX XXXXX Each of Sib1, Sib2, Cousin1, Cousin2 and the Estate hold their shares of DC as capital property. 7. ...

(f) " Employé admissible " signifie un employé de la Société, y compris notamment tous les Employés de la Société qui détiennent déjà des actions directement ou via leur société de gestion dans la Société. ...

XXXXXXXXXX has not made an election under subsection 26(7) of the ITAR to deem the cost of capital property owned on December 31, 1971 to be an amount equal to its fair market value on valuation day. 3.The shares of XXXXXXXXXX are capital property to XXXXXXXXXX. 4.As at XXXXXXXXXX had a balance of $XXXXXXXXXX in its capital dividend account and no RDTOH. 5.XXXXXXXXXX has XXXXXXXXXX adult children, XXXXXXXXXX, who are all residents of Canada for purposes of the Act. 6.The assets and liabilities of XXXXXXXXXX, on its statement of financial position as at XXXXXXXXXX, were as follows: Assets Amount (a)current assets- accounts $XXXXXXXXXX receivable, income taxes receivable, inventory of feed, seed and silage and rights arising from prepaid expenses; (b)equipment, land and buildings; XXXXXXXXXX (c)shares in: XXXXXXXXXX NISA deposit XXXXXXXXXX Liabilities (d)accounts payable & accrued charges $ XXXXXX (e)bank loan XXXXXXXXXX note payable- XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX (f)rent deposits XXXXXXXXXX The bank indebtedness is a demand loan that is unsecured but supported by the guarantee of XXXXXXXXXX. ...

The comments contained in paragraph 3 of Interpretation Bulletin IT-392 regarding the meaning of the term "share" will apply to DC such that Parent's XXXXXXXXXX % membership interest in DC and Subco's XXXXXXXXXX % membership interest in DC will be considered to be XXXXXXXXXX share and XXXXXXXXXX shares, respectively, of the capital stock of DC. ... Yours truly, XXXXXXXXXX for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Les actions émises et en circulation du capital-actions de GESTCO sont composées de XXXXXXXXXX actions de catégorie "B" (CV de XXXXXXXXXX $), XXXXXXXXXX actions de catégorie "C" (CV de XXXXXXXXXX $) et XXXXXXXXXX actions de catégorie "K" (CV de XXXXXXXXXX $). Les actions émises et en circulation du capital-actions de GESTCO sont possédées comme suit: Actionnaire Nb d'actions Catégorie PBR ($) M. ... La valeur de rachat des actions de catégorie "B" émises et en circulation du capital-actions de GESTCO est de XXXXXXXXXX $ par action. ...

À titre d'exemple, la rémunération annuelle moyenne qu'il a reçu de Opco entre XXXXXXXXXX est d'environ XXXXXXXXXX $. 7. ... Opco se propose de verser à M.A une allocation de retraite d'un montant de XXXXXXXXXX $ en reconnaissance de longs états de service de ce dernier. ... Le montant de XXXXXXXXXX $ que la société versera à M.A se qualifiera comme allocation de retraite au sens donné à cette expression au paragraphe 248(1) de la Loi. ...

2 February 1990 Ruling 74673 F- Publication of Advance Tax Ruling No. 3-2055 Unedited CRA Tags n/a   February 2, 1990 Publications Division Financial Industries Division Mr. ... O'Reilley   File No. 7-4673 Subject:  Publication of Advance Tax Ruling No. 3-2055 We have reviewed and approved the revised version of the proposed ATR which accompanied your January 29, 1990 memorandum. ...