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., XXXXXXXXXX %, while other Partnership matters ("Special Resolutions") require unanimous approval of the Partners. ... (h) If a Partner voluntarily withdraws or is expelled from the Partnership and he or she continues to practice XXXXXXXXXX in XXXXXXXXXX subsequent to such withdrawal or expulsion, other than as an employee of a federal, provincial or municipal government or agency or as a member of a corporate legal department, the amount otherwise payable to such Partner under the Partnership Agreement is reduced as follows: (i) by XXXXXXXXXX % within the first XXXXXXXXXX years of being bound by the Partnership Agreement; (ii) by XXXXXXXXXX % within the next XXXXXXXXXX years thereafter, and (iii) by XXXXXXXXXX % within the next XXXXXXXXXX years thereafter. 6. ...

Yours truly, for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

XXXXXXXXXX Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

2008 Ruling 2008-0300341R3- Variation of trust indenture Unedited CRA Tags 248(1); 1405(1); 56(2) Principal Issues: Supplementary Ruling to file # 2006-021732-Minor change to the "Proposed Trust Declaration Position: Accept minor change Reasons: No issues raised as a result of the change. ...

2008 Ruling 2008-0265361R3- Withholding Exemption- Use of Finco Unedited CRA Tags 212(1)(b)(vii) 15(2.3) 245 Principal Issues: This is a supplemental ruling to file # 2007-022628 involves a 212(1)(b)(vii) exemption- a change is required because paragraph 16 does not reflect this aspect of the transaction. ...

12 January 1993 Ruling 3M05261- Pénalté sur le montant brut du revenu non déclaré Unedited CRA Tags 163(2)   90072-5 Section des particuliers et des entreprises de services Annemarie Humenuk 12 janvier 1993 Est-ce que le montant de la pénalité prévue au paragraphe 163(1) de la Loi de l'impôt sur le revenu doit être calculé selon le montant brut du revenu non déclaré (avant l'application de toute déduction) ou selon le montant du revenu non déclaré après déduction d'éléments pouvant être déduits en vertu de la Section B de la Loi de l'impôt sur le revenu qui sont directement attribuables au fait de gagner un tel revenu et qui n'ont pas déjà été pris en considération? ...

30 September 1992 Ruling 9228771 F- Exemption From Withholding Tax Unedited CRA Tags Sch 212(1)(b)(vii)   MEMO TO FILE Revenue Canada Roundtable Question 1992 Canadian Tax Foundation Subject:  Exemption From Withholding Tax On Interest Payable To A Non-Resident Question 6: A loan owing to a non-resident lender which is subject to subparagraph 2l2(l)(b)(vii) goes into default and the full amount of the loan becomes payable. ...

Principal Issues: Additional Ruling Position: OK Reasons: 111(1)(A) XXXXXXXXXX 993189 Attention: XXXXXXXXXX XXXXXXXXXX 1999 Dear Sirs: Re: Advance Income Tax Ruling XXXXXXXXXX This is in response to our telephone discussion (XXXXXXXXXX) on XXXXXXXXXX, concerning the above-noted advance income tax ruling (file # 991140) wherein you requested an additional ruling on the application of section 111 of the Act and an amendment to the ruling in respect of subsection 245(2) of the Act on behalf of the above-noted taxpayers. ...

XXXXXXXXXX XXXXXXXXXX 1-992400 XXXXXXXXXX Attention: XXXXXXXXXX XXXXXXXXXX, 1999 Dear Sirs: Re: Advance Income Tax Ruling XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX Ruling # 992051 (the "Ruling") This is in reply to your facsimile dated XXXXXXXXXX in which you requested an amendment to the Ruling issued to the above-referenced taxpayers on XXXXXXXXXX, 1999. ...

As a result of your letter, the words "investment in a limited partnership " on line 2 of Paragraph 6 of the Ruling will be deleted. ...