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10 October 1989 Ruling 89M10073- Révision du guide d'impôt- revenus de personnes décédées Unedited CRA Tags n/a   Le 10 octobre 1989 Division des demandes Division des de renseignements et de modifications courantes L'aide aux contribuables et règlement   C. ...

10 August 1990 Ruling 901621 F- Non-profit Organization Unedited CRA Tags 104(1), 104(2), 149(1), 248(1) trust, 248(1) individual   August 10, 1990 Technical Review Section 901621 Technical Publications Division Rulings Directorate Legislative Affairs Directorate R.D. Mundell   (613) 957-2139 B. Buetow Chief EACC9332 Subject:  24(1) This will reply to your request of July 20, 1990 concerning whether the 24(1)                    qualifies as a non-profit organization as defined in paragraph 149(1)(l) or as a municipal or provincial corporation as defined in paragraph 149(1)(d) of the Income Tax Act. ...

Assignment File Unedited CRA Tags n/a   January 15, 1990 R.B. Dacey Provincial and International Chief Appraiser Relations Division Appraisal Section A. ... Barrows   HBW 6604-11 B.C. Assignment File We are writing further to your memorandum of December 6, 1989, and attachment thereto, concerning the proposed access agreement to the British Columbia on line assessment system. ...

28 February 1990 Ruling 90M02001 F- Quality of Service Survey- Head Office Admininistration Division Unedited CRA Tags n/a   February 28, 1990 Ms. ... Joy 957-2083   File No. 90M02001 Quality of Service Survey- Head Office Administration Division Accommodation Due to the nature of our work (handling draft legislation and budget proposals before they are made public), the officers in this Division should have their own offices. ...

The wording of subparagraph 60(o)(i) of the Act limits the deductions to, "... amounts paid by the taxpayer in respect of fees or expense incurred in preparing, instituting or prosecuting an objection to, or and appeal in relation to, (i)     an assessment of tax, interest or penalties under this Act or and Act of a province that imposes a tax similar to the tax imposed under this Act,... ...

Its officers are as follows: Officer Title XXXXXXXXXX President XXXXXXXXXX Secretary & Treasurer 16. ... Consequently, it is expected that XXXXXXXXXX % of the Newco Common Shares will be allocated to the Charity Portion and XXXXXXXXXX % of the Newco Common Shares will be allocated to the Society Portion. ... Based upon present tax rates, it is anticipated that XXXXXXXXXX % of the Newco Common Shares will be allocated to the Charity Portion and the other XXXXXXXXXX % will be allocated to the Society Portion. ...

XXXXXXXXXX Les actions de catégorie «XXXXXXXXXX» sont sans valeur nominale tandis que les actions des catégories «XXXXXXXXXX» ont une valeur nominale d'un dollar (XXXXXXXXXX $) chacune. ... XXXXXXXXXX La Société détient la totalité des actions du capital-actions de XXXXXXXXXX Les actions de catégorie «XXXXXXXXXX» sont sans valeur nominale tandis que les actions de catégorie «XXXXXXXXXX» ont une valeur nominale d'un dollar (XXXXXXXXXX $) chacune. ... XXXXXXXXXX Les actions de catégorie «XXXXXXXXXX» sont sans valeur nominale tandis que les actions de catégorie «XXXXXXXXXX» ont une valeur nominale d'un dollar (XXXXXXXXXX $) chacune. ...

CCO owns all the issued shares of XXXXXXXXXX Company which is a XXXXXXXXXX corporation. 6) In XXXXXXXXXX, Parent and its wholly-owned subsidiary, Canco, formed a XXXXXXXXXX limited partnership, XXXXXXXXXX LP, with Parent having a XXXXXXXXXX % partnership interest and Canco having a XXXXXXXXXX % partnership interest. 7) In XXXXXXXXXX, Parent subscribed for $XXXXXXXXXX in common shares of Canco. ... Newco's authorized capital will consist of one class of an unlimited number of common shares (the "Newco Common Shares") and one class of an unlimited number of preferred shares (the "Newco Preferred Shares") which will include the following attributes: a) the Newco Common Shares will be voting; b) the Newco Preferred Shares will be: i) non-voting except where the CBCA otherwise requires a statutory vote; ii) redeemable at any time by Newco for an amount equal to the amount for which they were issued and any unpaid dividends which may accumulate prior to their redemption; iii) entitled to an annual cumulative dividend at a rate equal to the interest rate of XXXXXXXXXX % calculated on the amount for which they were issued and will have a preference on dissolution over the Newco Common Shares for the return of their redemption amount plus any unpaid dividends. 20) Parent will subscribe for XXXXXXXXXX Newco Common Shares for $XXXXXXXXXX on the incorporation of Newco. ... The Company Debenture will bear interest at XXXXXXXXXX % per annum and will be repayable on the XXXXXXXXXX anniversary date of its issue (subject to the right of prepayment without penalty). ...

(b) Foreignco contributed XXXXXXXXXX % of its membership interest in DC to its wholly-owned LLC. ... (j) Newco entered into the Agreement and acquired all of the Partnership's membership interest in DC for XXXXXXXXXX euros (XXXXXXXXXX euro initial contribution held by Foreignco before XXXXXXXXXX and subsequently transferred to the Partnership on XXXXXXXXXX + the XXXXXXXXXX described in paragraph 13(a) above + the XXXXXXXXXX described in (i) above) (approx. ... Yours truly, XXXXXXXXXX for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Shareholders holding not less than XXXXXXXXXX % of the issued voting shares of A Co are entitled to requisition a special meeting of shareholders. ... B Co's Interest in A Co will be no more than XXXXXXXXXX % of the total shareholders' Interests in A Co. ... As such, at any meeting of the board of directors of A Co, B Co would, if its Interest entitled it to appoint XXXXXXXXXX directors, have a minimum of XXXXXXXXXX % (i.e., XXXXXXXXXX of XXXXXXXXXX directors present) and a maximum of XXXXXXXXXX % of the votes (i.e., XXXXXXXXXX of XXXXXXXXXX directors present). 19. ...