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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. ...

B pour une contrepartie de XXXXXXXXXX $. Cette action a été acquise par M. ... PORTCO déclarera et paiera à ses actionnaires un dividende de XXXXXXXXXX $ payable en argent. ... La somme convenue correspondra au PBR (XXXXXXXXXX $) des XXXXXXXXXX actions ordinaires de PUBLICO. ...

Principales Questions: Changement mineur dans transactions Position Adoptée: Routine Raisons POUR POSITION ADOPTÉE: XXXXXXXXXX 1-971472 XXXXXXXXXX A l'attention de XXXXXXXXXX Le XXXXXXXXXX 1997 Mesdames, Messieurs, Objet: Demande de décisions anticipées 3-970418 (Décision) La présente est en réponse à votre lettre du XXXXXXXXXX dans laquelle vous nous informez que le paragraphe 14 de la Décision est annulé et remplacé par le suivant: Lorsque les pertes seront absorbées et que l'on peut raisonnablement s'attendre à ce que Société B n'en générera pas de nouvelles, Société B réduira le capital versé des actions émises à Société A selon le numéro 10 ci-dessus jusqu'à concurrence de XXXXXXXXXX $ par action (cette réduction pourra être effectuée en plus d'une fois). La réduction du capital versé (XXXXXXXXXX $) sera payée en espèces par Société B et suite à cela, Société A remboursera à Société B le principal de sa dette (XXXXXXXXXX $) ainsi que les intérêts courus à ce moment. ...

Reasons: Does not affect the ruling given (file # 992492). XXXXXXXXXX 993159 Attention: XXXXXXXXXX XXXXXXXXXX, 1999 Dear Madam: Re: Advance Income Tax Ruling XXXXXXXXXX This is in response to your letter of XXXXXXXXXX, requesting amendments to the facts and proposed transactions to the advance income tax ruling (File # 992492) issued to your firm on behalf of the above-noted taxpayers on XXXXXXXXXX, 1999. ... Paragraph 5 is amended as follows: ACO reported a gain of $XXXXXXXXXX in XXXXXXXXXX from the disposition of its XXXXXXXXXX % interest in XXXXXXXXXX ("FCO") by way of a share redemption. ...

XXXXXXXXXX 2024-101794 XXXXXXXXXX, 2024 Dear XXXXXXXXXX, Re: Advance Income Tax Ruling Request – Temporary access road XXXXXXXXXX We are writing in response to your request for an advance income tax ruling, dated XXXXXXXXXX, on behalf of XXXXXXXXXX (“Company”). ... The objectives of the Company are as follows: • Discovering and defining higher-grade mineralization; • In certain areas increasing drill spacing to upgrade inferred and/or indicated resource to indicated or measured; and • Testing priority targets that have resulted from new geological modelling. ...

On XXXXXXXXXX, FA1 acquired an additional XXXXXXXXXX % interest in XXXXXXXXXX. ... DC owns XXXXXXXXXX % of the outstanding SubCo1 Class A Common Shares and XXXXXXXXXX % of the SubCo1 Class B Common Shares, all of the outstanding shares in the capital of SubCo2, SubCo3 and SubCo4 and a XXXXXXXXXX % interest in Partnership A. SubCo4 owns a XXXXXXXXXX % interest in Partnership A. SubCo2 owns XXXXXXXXXX % of the outstanding FA1 Common Shares and all of the outstanding shares of FA2. ...

The General Partner has a XXXXXXXXXX % interest in the Partnership and ULC holds the remaining XXXXXXXXXX % interest in the Partnership. ... Interest is payable on the principal amount outstanding at a rate of XXXXXXXXXX % per annum. 8. ... Yours truly, XXXXXXXXXX for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

XXXXXXXXXX non-voting Class A preferred shares ("Class A Shares") with a par value of $ XXXXXXXXXX each; and? ... The number of issued and outstanding shares of Holdings, along with the amount of each holder's aggregate ACB and aggregate PUC of such shares, is currently as follows: Shareholder Type of Share ACB PUC Common Shares Individuals A & B (jointly) XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX Individual C XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX Individual D XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX Individual E XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX Individual F XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX Class A Shares Individuals A & B (jointly) XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX Class B Shares Individuals A & B (jointly) XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX 6. ... Individual # of Shares Individual A XXXXXXXXXX Individual C XXXXXXXXXX Individual D XXXXXXXXXX Individual E XXXXXXXXXX Individual F XXXXXXXXXX 9. ...

11 May 1993 Ruling 9310751 F- Large Corporations Tax- Meaning of Reserves Unedited CRA Tags 181(1), 37(1)(b), 127(5), 127(9) SR&ED qualified expenditure tool HAA 5638-3 PRINCIPAL ISSUES For purposes of Part I.3, do a corporation's reserves, as defined in 181(1), include:-     the capital portion of scientific research and experimental development expenditures which have been incurred but which have not been deducted under 37(1)(b); and-     unclaimed investment tax credit (under 127(5)) in respect of such expenditures? ...

4 October 1989 Ruling F3281 F- IT Bulletin Project #1519, New Release- IT Directives Unedited CRA Tags n/a   October 4, 1989 Mr. ... McColm   957-2068 File No. F-3281 IT Bulletin Project #1519 New Release- IT Directive (ITD-1) We have reviewed the above draft project and have no comment with respect to policy matters, current or pending, that are relevant to positions taken in the draft. ...