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Bco is owned XXXXXXXXXX % by KG. 2. Newco and Gco are partners of LP. Gco is a limited partner with an interest of XXXXXXXXXX % while Newco is a general partner with an interest of XXXXXXXXXX %. 3. ... Principal Partner owns XXXXXXXXXX % of the shares of Holdco and Managementco. 9. ...

In connection with those services, the Dealers received a commission in the range of XXXXXXXXXX % of the value of the securities sold. 5. ... The DSC is a percentage of the original issue price of the Unit which percentage begins at a level of approximately XXXXXXXXXX % to XXXXXXXXXX % and declines each year thereafter to zero in the XXXXXXXXXX year. ...

On the amalgamation, each shareholder of Parentco will receive: Parentco Shares Exchanged Amalco Shares Received Shareholder # FMV PUC # FMV PUC SIB1 XXXXXX XXXXXX XXXXXX XXXXX XXXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXX XXXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXX XXXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXXX XXXXXX SIB2 XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXX XXXXXXX XXXXXX Father XXXXXX XXXXXX XXXXXX XXXXX XXXXXXX XXXXXX Mother XXXXXX XXXXXX XXXXXX XXXXX XXXXXXX XXXXXX Each shareholder of Parentco, a predecessor corporation, will receive shares of Amalco with a fair market value equal to the aggregate fair market value, immediately before the amalgamation, of the common and preferred shares of Parentco, as the case maybe, held by that shareholder, immediately before the amalgamation. ... As consideration for the transfer of the Eligible Property, Newco will issue XXXXXXXXXX Class F preferred shares (the " Newco Special Preferred shares") to Amalco. ...

Reasons: If the Sub1 shares are transferred immediately at the beginning of the new taxation year, the cost amount of the Sub1 shares will represent at any time in that taxation year more than XXXXXXXXXX % of the total of the cost amounts of the property of XXXXXXXXXX Holdco #1 (the other asset being an amount of US$ XXXXXXXXXX) because the time immediately before the transfer (when the condition is not met) is in the previous taxation year. ... Subparagraph 7i) is added to the Ruling after subparagraph 7h) and reads as follows: i) XXXXXXXXXX % of the shares of XXXXXXXXXX Holdco #1 which is constituted in XXXXXXXXXX and is XXXXXXXXXX corporation within the meaning of the laws of XXXXXXXXXX. ... The following subparagraphs 12f) and 12g) are added after subparagraph 12e) of the Ruling: f) Immediately after the transfer provided for in subparagraph a), XXXXXXXXXX % of the issued and outstanding common shares of XXXXXXXXXX Holdco #1 will be redeemed for an amount equal to their fair market value, namely the amount of US$ XXXXXXXXXX. g) Immediately after the transfers provided for in subparagraph b), the XXXXXXXXXX issued and outstanding common share of XXXXXXXXXX Holdco #2 shall be converted into XXXXXXXXXX voting redeemable preferred share. 9. ...

FILCO XXXXXXXXXX et FILCO XXXXXXXXXX utiliseront le produit de la vente de chacun des prêts pour acheter pour annulation les actions privilégiées de détresse à un prix égal à XXXXXXXXXX $ l'action et en plus, verseront les dividendes courus et non payés sur ces actions, plus tout montant additionnel susmentionné relativement à ces actions. ... Une convention à intervenir mentionnera qu'en cas de défaut, tel que défini au paragraphe 100, de la part de FILCO XXXXXXXXXX envers les PRETEURS, les options suivantes seront à la disposition des PRETEURS: a) les PRETEURS achèteront chacun des prêts détenus par FILCO XXXXXXXXXX en payant un montant égal au principal de chacun des prêts à ce moment, et FILCO XXXXXXXXXX aura l'obligation de vendre chacun des prêts détenus par celle-ci, en faveur des PRETEURS et devra utiliser le produit de la vente de chacun des prêts pour acheter pour annulation les actions privilégiées de détresse à un prix égal à XXXXXXXXXX $ l'action; b) alternativement, les PRETEURS pourront exiger que XXXXXXXXXX achète les actions privilégiées de détresse qu'ils détiennent dans FILCO XXXXXXXXXX à un prix de XXXXXXXXXX $ l'action; c) pour l'application des alinéas a et b du présent paragraphe, FILCO XXXXXXXXXX verseront des montants équivalents aux dividendes courus et non payés sur ces actions, plus tout montant additionnel nécessaire afin que les PRETEURS soient dans une situation fiscale, après impôt, semblable à celle où ils auraient été s'ils avaient reçu tous les dividendes non payés de FILCO XXXXXXXXXX à titre de dividendes non imposables; d) pour l'application de l'alinéa a) du présent paragraphe, les PRETEURS paieront le prix d'achat des prêts par l'émission d'un chèque ou d'une traite bancaire. ...

DÉCISIONS DEMANDÉES ET REÇUES Pourvu que l'énoncé des faits et des transactions projetées constitue une divulgation complète de tous les faits pertinents et de toutes les transactions projetées, nos décisions sont les suivantes: A.Le montant de XXXXXXXXXX $ qui sera versé XXXXXXXXXX se qualifiera à titre d'allocation de retraite au sens donné à cette expression au paragraphe 248(1) de la Loi et devra par conséquent être inclus dans le calcul de son revenu dans l'année d'imposition où il sera reçu en vertu du sous-alinéa 56(1)a)(ii) de la Loi. B.Le montant de XXXXXXXXXX $ pourra être transféré au régime enregistré d'épargne-retraite de XXXXXXXXXX selon les modalités et dans les limites prévues à l'alinéa 60j.1) de la Loi. C.Le montant de XXXXXXXXXX $ sera déductible conformément à l'article 9 de la Loi dans le calcul du revenu de XXXXXXXXXX pour l'année d'imposition au cours de laquelle il sera payable à XXXXXXXXXX sous réserve des dispositions du paragraphe 78(4) de la Loi. ...

The Corporation has established a deferred share unit (DSU) plan entitled the XXXXXXXXXX (the "Plan") which is the subject of advance income tax rulings #970236 dated XXXXXXXXXX, 1997 and # 2000-0004163 dated XXXXXXXXXX, 2000. The Plan was consolidated with the deferred share unit plan of a subsidiary corporation, which consolidation was the subject of advance income tax ruling # 2002-0123153 dated XXXXXXXXXX, 2002 (the "2002 Ruling"). The subsidiary corporation's DSU plan was the subject of advance income tax rulings #971577 dated XXXXXXXXXX, 1997 and # 2000-0004153 dated XXXXXXXXXX, 2000. ...

" means United States of America; "US$" means the U.S. dollar unit of currency; and "$" means the Canadian dollar unit of currency. ... C Co owns all of the common shares of E Co and XXXXXXXXXX % of the preferred shares of E Co. ... The shares of D Co are TCP, i.e., they are not listed on a prescribed exchange and during the immediately preceding XXXXXXXXXX-month period the FMV of all the properties of D Co that are described in subparagraph (e)(i) of the definition of TCP in subsection 248(1) was greater than XXXXXXXXXX % of the FMV of all D Co's properties, and more than XXXXXXXXXX % of the FMV of the D Co shares was derived from real property situated in Canada. 14. ...

“Investment Advisor 2” means XXXXXXXXXX, which manages investment property the aggregate FMV of which exceeds XXXXXXXXXX % of the FMV of the Marketable Securities; 30. ... “Pro-Rated ACB of the XXXXXXXXXX Class B preferred shares” means a portion equal to XXXXXXXXXX % of the ACB of the XXXXXXXXXX Class B preferred shares that the Estate held in Opco immediately after XXXXXXXXXX ’s death; 46. ... XXXXXXXXXX also owns XXXXXXXXXX common shares in Subco 1 representing XXXXXXXXXX % of the issued and outstanding shares in that corporation. 66. ...

22 August 1989 Ruling 89M08081 F- General Anti-avoidance Rule- Supplement to IC 88-2 Unedited CRA Tags n/a   DATE   August 22, 1989 TO  Current Amendments and Regulations FROM  Specialty Rulings Division Directorate B. ...