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Ruling

30 November 1996 Ruling E9725063 - splitting up a mutual fund trust

The following table sets forth the number of Corporation 2 Unitholders and T2 Unitholders who hold units in each of the Relevant Fund 2 Sections and the proportion of the total units of each Relevant Fund 2 Section that is held by each group of unitholders as at XXXXXXXXXX: Relevant Fund 2 Section No. of T2 Unitholders No. of Corporation2 Unitholders NAV of Units held by T2 Unitholders NAV of Units held by Corporation 2 Unitholders % of Units Held by T2 Unitholders % of Units Held by Corporation 2 Unitholders Fund A XXXXXXXXXX XXXXXXXXXX Fund B XXXXXXXXXX XXXXXXXXXX Fund C XXXXXXXXXX XXXXXXXXXX Fund D XXXXXXXXXX XXXXXXXXXX Fund E XXXXXXXXXX XXXXXXXXXX Fund F XXXXXXXXXX XXXXXXXXXX Fund G XXXXXXXXXX XXXXXXXXXX 13. ... The following table sets forth the number of Corporation 1 Unitholders and T1 Unitholders who hold units in each of the Relevant Fund 1 Sections and the proportion of the total units of each Relevant Fund 1 Section that is held by each group of unitholders as at XXXXXXXXXX: Relevant Fund 1 Section No. of T1 Unitholders No. of Corporation 1 Unitholders NAV of Units held by T1 Unitholders NAV of Units held by Corporation 1 Unitholders % of Units Held by T1 Investment Unitholders % of Units Held by Corporation 1 Unitholders Fund H XXXXXXXXXX XXXXXXXXXX Fund I XXXXXXXXXX XXXXXXXXXX Fund J XXXXXXXXXX XXXXXXXXXX Fund K XXXXXXXXXX XXXXXXXXXX 23. ...
Ruling

30 November 1996 Ruling 9725063 - splitting up a mutual fund trust

The following table sets forth the number of Corporation 2 Unitholders and T2 Unitholders who hold units in each of the Relevant Fund 2 Sections and the proportion of the total units of each Relevant Fund 2 Section that is held by each group of unitholders as at XXXXXXXXXX: Relevant Fund 2 Section No. of T2 Unitholders No. of Corporation2 Unitholders NAV of Units held by T2 Unitholders NAV of Units held by Corporation 2 Unitholders % of Units Held by T2 Unitholders % of Units Held by Corporation 2 Unitholders Fund A XXXXXXXXXX XXXXXXXXXX Fund B XXXXXXXXXX XXXXXXXXXX Fund C XXXXXXXXXX XXXXXXXXXX Fund D XXXXXXXXXX XXXXXXXXXX Fund E XXXXXXXXXX XXXXXXXXXX Fund F XXXXXXXXXX XXXXXXXXXX Fund G XXXXXXXXXX XXXXXXXXXX 13. ... The following table sets forth the number of Corporation 1 Unitholders and T1 Unitholders who hold units in each of the Relevant Fund 1 Sections and the proportion of the total units of each Relevant Fund 1 Section that is held by each group of unitholders as at XXXXXXXXXX: Relevant Fund 1 Section No. of T1 Unitholders No. of Corporation 1 Unitholders NAV of Units held by T1 Unitholders NAV of Units held by Corporation 1 Unitholders % of Units Held by T1 Investment Unitholders % of Units Held by Corporation 1 Unitholders Fund H XXXXXXXXXX XXXXXXXXXX Fund I XXXXXXXXXX XXXXXXXXXX Fund J XXXXXXXXXX XXXXXXXXXX Fund K XXXXXXXXXX XXXXXXXXXX 23. ...
Ruling

2002 Ruling 2002-0177163 - Subsection 87(4) - S/H Rights Plan

The Separation Time is the close of business on the XXXXXXXXXX business day (or such later date as is determined by the directors of Parent) after the earlier of: (a) the first date of the public announcement that a person (an "Acquiring Person", which term excludes certain specified persons) has become the beneficial owner of XXXXXXXXXX % or more of the Common Shares, or, if already the beneficial owner of XXXXXXXXXX % or more of the Common Shares, becomes the beneficial owner of more than an additional XXXXXXXXXX% of the Common Shares (such acquisition being a Flip-in Event and the date of such public announcement being the "Stock Acquisition Date"); (b) the date of commencement of, or the first public announcement of the intent of any person (other than certain specified persons) to commence, a takeover bid (other than a takeover bid which is or becomes a "Permitted Bid" (as defined in the Plan) or a "Competing Permitted Bid" (as defined in the Plan) or a takeover bid in respect of which the directors of Parent have determined to waive the application of the Plan); and (c) the date upon which a Permitted Bid ceases to be a Permitted Bid. ... Under the Plan, a Permitted Bid is: (a) a takeover bid made by means of a takeover bid circular by a person who beneficially owns, and has owned within the prior XXXXXXXXXX months, XXXXXXXXXX % or less of the Common Shares; (b) a bid for all the outstanding Common Shares which is open for acceptance for not less than XXXXXXXXXX days; and (c) one which provides that more than XXXXXXXXXX% of the Common Shares held by "Independent Shareholders" (as defined in the Plan) must be deposited to the takeover bid and not be withdrawn and that the offeror will make a public announcement of that fact and the takeover bid will then remain open for deposits of Common Shares for not less than XXXXXXXXXX business days from the date of such public announcement. ...
Ruling

2010 Ruling 2010-0384371R3 - Supplementary Ruling

The authorized share capital of DC consists of: (a) an unlimited number of voting, common shares; (b) an unlimited number of Class A preference shares that are non-voting, XXXXXXXXXX % non-cumulative redeemable shares; and (c) an unlimited number of Class B preference shares that are non-voting, XXXXXXXXXX % non-cumulative redeemable shares. ...
Ruling

2009 Ruling 2009-0342011R3 - Structured Settlement

The Plaintiff, XXXXXXXXXX, has reached a settlement with the Defendant with respect to his claim, subject to receipt of a favourable income tax ruling with respect to the periodic payments under the settlement, in accordance with the "XXXXXXXXXX " (the "Minutes of Settlement"). 5. The terms of the Minutes of Settlement provide for periodic payments to or for the benefit of the Plaintiff, consisting of lifetime monthly payments, starting at $XXXXXXXXXX per month and indexed at a rate of XXXXXXXXXX % per year. ...
Ruling

2005 Ruling 2005-0125481R3 F - Cotisation syndicale

Chaque XXXXXXXXXX a établit une caisse XXXXXXXXXX (ci-après "Caiss "), conformément aux disposition des conventions collectives XXXXXXXXX, afin de comptabiliser les cotisations reçues des salariés en vertu de la clause XXXXXXXXXX de leur convention collective (ou l'équivalent de cette clause). 11. ... La cotisation de XXXXXXXXXX $ de l'heure travaillée doit être payée par chaque salarié oeuvrant dans les secteurs XXXXXXXXXX. 15. ...
Ruling

30 November 1996 Ruling 9714033 F - PARTAGE REER DIVORCE

Monsieur A, qui vit séparément de Madame B, est tenu de lui verser aux termes d'une convention sur mesures accessoires entérinée par le jugement de divorce (la "Convention"), une pension alimentaire hebdomadaire de XXXXXXXXXX $. TRANSACTIONS PROJETÉES 3.Monsieur A et Madame B vont modifier la Convention (la "Convention modifiée") afin que Monsieur A puisse verser un montant forfaitaire à Madame B en règlement complet et final de la pension alimentaire que Monsieur A est tenu de verser. 4.Le paiement du montant forfaitaire sera effectué par le transfert de biens du régime enregistré d'épargne-retraite (REER) non échu de Monsieur A d'une valeur d'environ XXXXXXXXXX $ dans un REER dont Madame B sera rentière. ...
Ruling

30 November 1996 Ruling 9713103 F - ACTIONS PRIVILÉGIÉES DE DÉTRESSE

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. ... 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. ...
Ruling

2001 Ruling 2000-0059963 - Disclaimer of Capital Interest

Disclaiming beneficiary will not be considered to have received any proceeds of disposition for purposes of section 106 & 107; disclaimed interest will be considered to have been received "as a consequence of death for the purpose of 248(8); donation will qualify under 118.1; GAAR is not applicable. ... X was filed at the XXXXXXXXXX Tax Services Office under his Social Insurance Number XXXXXXXXXX; (b) " Estate Trustees" of the Estate of Mr. ...
Ruling

4 June 2002 Ruling 2002-0132703 F - POMPIERS VOLONTAIRES

Le paragraphe 81(4) de la Loi de l'impôt sur le revenu (la "Loi") prévoit une exemption d'un maximum de 1 000 $ dans le calcul du revenu d'un particulier. ... À cette fin, le législateur a prévu une exemption au paragraphe 81(4) de la Loi pour ne pas imposer (jusqu'à un maximum de 1 000 $) les volontaires qui reçoivent un dédommagement de leur employeur pour des dépenses personnelles engagées dans le cadre de leurs fonctions à titre de volontaire. ...

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