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The shareholdings of Opco 2 are as follows: Shareholder Number & Class Holdco 1 XXXXXX Class A Common Voting Opco 1 XXXXXX Class A Common Voting 22. ... The shareholdings of Opco 3 are as follows: Shareholder Number & Class Opco 1 XXXXXX Class A Common Voting Holdco 2 XXXXXX Class A Common Voting 25. ... The shareholdings of Holdco 1 are as follows: Shareholder Number & Class Employee 6 XXXXXX Class A Common Voting XXXXXX Class B Common Voting 27. ...

Principal Issues: (a) Whether the XXXXXXXXXX % Interest payable in shares is part of the principal amount of the debt for purposes of paragraph 20(1)(f) of the Act. ... Position: (a) Yes (b) Yes Reasons: (a) The XXXXXXXXXX % Interest payable in shares is part of the principal amount of the debt obligation. The payment of the XXXXXXXXXX % Interest in shares does constitute an amount paid for purposes of paragraph 20(1)(f). ...

La Bande versera à XXXXXXXXXX un montant prédéterminé établi en fonction d'un pourcentage (XXXXXXXXXX %) du coût de XXXXXXXXXX. 21. ... L'alinéa 149(1)d.5) de la Loi prévoit qu'aucun impôt n'est payable en vertu de la partie I de la Loi sur le revenu imposable d'une société dont au moins 90 % du capital appartient à une ou plusieurs municipalités du Canada, pourvu que le revenu de la société pour la période provenant d'activités exercées en dehors des limites géographiques des municipalités ne dépasse pas 10 % de son revenu pour la période. ... Toutefois, il faudrait, pour une année d'imposition donnée, que la société n'ait pas des revenus provenant d'activités exercées en dehors des limites géographiques de la municipalité qui excèdent 10 % de son revenu pour la période. ...

2013 Ruling 2012-0471921R3- Deemed dividend on return of capital CRA Tags Treaties Article X(3) 84(1) Treaties Article XXIX A(4) 245(2) 212(2)(a) Treaties Article IV(7)(b) Principal Issues: A & B: Whether a subsection 84(1) deemed dividend is a dividend for the purposes of Article X of the Canada-U.S. ... Position: A & B: Yes C. No D. Yes E. No Reasons: A & B: Since the PUC account is increased and none of the exceptions in 84(1) are met, a deemed dividend arises. ...

XXXXXXXXXX 2022-094124 XXXXXXXXXX, 2023 Dear XXXXXXXXXX, Re: Advance Income Tax Ruling – Internal Re-organization XXXXXXXXXX We are writing in response to your request for an advance income tax ruling (“Ruling request”) dated XXXXXXXXXX on behalf of the above-noted Taxpayers. ... There will be no amount designated by ParentCo under paragraph 88(1)(d) in respect of the capital property that it will receive from SubCo and NewCo2 on their respective wind-ups, described in Paragraphs 55 – 56 and Paragraphs 68 – 69, respectively. 80. ... Subject to subsection 69(11), the provisions of subsection 88(1) will apply on the winding-up of SubCo into ParentCo, as described in Paragraphs 55 – 56, and on the winding-up of Newco2 into ParentCo, as described in Paragraphs 68 – 69, such that: (a) each property of Subco and Newco2 (except their respective interests in a partnership), as the case may be, distributed to ParentCo on each respective winding-up will be deemed by paragraph 88(1)(a) to have been disposed of by SubCo or Newco2, as the case may be, for proceeds of disposition determined under that paragraph; (b) pursuant to paragraph 88(1)(a.2), (i) on the winding-up of Subco into ParentCo, Subco will be deemed not to have disposed of its interest in Partnership C, except for the purposes of paragraph 98(5)(g); and (ii) on the winding-up of NewCo2 into ParentCo, NewCo2 will be deemed not to have disposed of its interest in Partnership D, except for the purposes of paragraph 98(5)(g); (c) the shares in the capital stock of SubCo and Newco2, held by ParentCo, immediately before the winding-up of each entity, will be deemed by paragraph 88(1)(b) to have been disposed of by ParentCo for proceeds of disposition determined under that paragraph; and (d) each property of SubCo and NewCo2, as the case may be, distributed to ParentCo, on the respective winding-up, will be deemed to have been acquired by ParentCo at a cost determined in accordance with paragraph 88(1)(c). ...

Le PBR et le CV des XXXXXXXXXX actions de catégorie "XXXXXXXXXX " du capital-actions de IMMEUBLECO possédées par GESTCOX est de XXXXXXXXXX $. 6. ... Aucun dividende, au cours d'un mois donné, ne peut être payé à l'égard des actions de catégorie XXXXXXXXXX à moins que le dividende prévu pour les actions de catégorie "XXXXXXXXXX " n'ait été déclaré et payé ou qu'une provision suffisante n'ait été faite pour son paiement. ... Les actions de catégorie "XXXXXXXXXX " seront rachetables au gré du détenteur ou de la société à un prix égal à leur valeur de rachat. ...

Reasons: 1) See rulings E9700303 & E9626393; 2) Amount payable because of death out of a deferred compensation plan (whether funded or unfunded) is not payable in recognition of service but because of performance; 3) Amount out of plan is not an amount "payable periodically". See para. 3 of IT- 210R2 re accrued salary or wages under 70(1) and E52327, E9126270 & E911866 re bonus & additional forms of remuneration as 70(1) amounts; and para. 14 of IT-212R3 re additional compensation payable (albeit out of EBP) in the event of death as 70(2) amounts. ...

Profitco 1’s taxable income for its XXXXXXXXXX prior taxation years for which tax returns have been filed with the CRA is as follows: Taxation Year Ending Taxable Income / (loss) XXXXXXXXXX XXXXXXXXXX 7. ... Profitco 3’s taxable income for its XXXXXXXXXX prior taxation years for which tax returns have been filed with the CRA is as follows: Taxation Year Ending Taxable Income / (loss) XXXXXXXXXX XXXXXXXXXX 22. ... Profitco 3’s stand-alone financial statements for its fiscal year end XXXXXXXXXX, indicate that Profitco 3 has assets of $ XXXXXXXXXX. 24. ...

The authorized capital of DC consists of an unlimited number of the following classes of shares: (a) Common shares (“DC Common Shares”) – voting, fully participating, non-cumulative discretionary dividends, and having no par value; (b) Class A Special Shares (“DC Class A Special Shares”) – voting, fixed rate non-cumulative dividends payable at a maximum rate of XXXXXXXXXX% of the aggregate redemption amount thereof, non-participating, redeemable and retractable at $XXXXXXXXXX per share and liquidation entitlement limited to the aggregate redemption amount plus declared and unpaid dividends thereon; (c) Class B Special Shares (“DC Class B Special Shares”) – voting, redeemable and retractable at $XXXXXXXXXX per share, non-cumulative discretionary dividends and liquidation entitlement limited to the aggregate redemption amount plus accrued and unpaid dividends; and (d) Class C Special Shares (“DC Class C Special Shares”) – voting, no entitlement to receive dividends or participate in profits, liquidation entitlement limited to the aggregate amount paid-up in respect of such shares. 6. ... No dividends or other distribution will be paid on shares ranking junior to the TC1 Butterfly Shares if the effect of such dividends or other distribution would be to reduce the net realizable value of the assets to an amount less than the aggregate redemption amount of the issued and outstanding TC1 Butterfly Shares; (d) Class V Special Shares (“TC1 Special Voting Shares”) – voting (XXXXXXXXXX vote per share), no entitlement to receive dividends or participate in profits, liquidation entitlement limited to the aggregate amount paid-up in respect of such shares. 17. ... No dividends or other distribution will be paid on shares ranking junior to the TC2 Butterfly Shares if the effect of such dividends or other distribution would be to reduce the net realizable value of the assets to an amount less than the aggregate redemption amount of the issued and outstanding TC2 Butterfly Shares; (d) Class V Special Shares (“TC2 Special Voting Shares”) – voting (XXXXXXXXXX vote per share), no entitlement to receive dividends or participate in profits, liquidation entitlement limited to the aggregate amount paid-up in respect of such shares. ...

As of XXXXXXXXXX, the XXXXXXXXXX GP Units represent approximately XXXXXXXXXX % of the XXXXXXXXXX outstanding Units in the Partnership. 12. As of XXXXXXXXXX, the XXXXXXXXXX Public LP Units represent approximately XXXXXXXXXX % of the XXXXXXXXXX outstanding Units in the Partnership. 13. ... In accordance with the Term Sheet, Newco or a wholly owned subsidiary of Newco will have the right to acquire within XXXXXXXXXX days of the Closing Date XXXXXXXXXX % of the Partnership's indirect interest in the Project. 35. ...