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Thereafter: a) ACO will borrow $XXXXXXXXXX from a Canadian bank on a "daylight" basis (the "XXXXXXXXXX Daylight Loan"). b) ACO will lend the $XXXXXXXXXX borrowed under the XXXXXXXXXX Daylight Loan to BCO by way of a demand promissory note bearing interest at a rate of XXXXXXXXXX % per annum (the "ACO XXXXXXXXXX Loan"). c) BCO will reduce the stated capital and paid-up capital of its XXXXXXXXXX shares by the amount of $XXXXXXXXXX and will distribute the $XXXXXXXXXX received under the ACO XXXXXXXXXX Loan to ACO as a return of capital. d) ACO will apply the funds received in step 29(c) to repay the XXXXXXXXXX Daylight Loan. 30. On the same day as the transactions in step 29: a) ACO will borrow $XXXXXXXXXX from a Canadian bank on a "daylight" basis (the "XXXXXXXXXX Daylight Loan"). b) ACO will lend the $XXXXXXXXXX borrowed under the XXXXXXXXXX Daylight Loan to CCO by way of a demand promissory note bearing interest at a rate of XXXXXXXXXX % per annum (the "ACO XXXXXXXXXX Loan"). c) CCO will apply the $XXXXXXXXXX received under the ACO XXXXXXXXXX Loan to pay down $XXXXXXXXXX of BCO Advances. d) BCO will reduce the stated capital and paid-up capital of its XXXXXXXXXX shares by the amount of $XXXXXXXXXX and will distribute $XXXXXXXXXX to ACO as a return of capital. e) ACO will apply the funds received in step 30(d) to repay the XXXXXXXXXX Daylight Loan. 31. On the same day as the transactions in step 29 and 30: a) ACO will borrow $XXXXXXXXXX from a Canadian bank on a "daylight" basis (the "XXXXXXXXXX Daylight Loan"). b) ACO will lend the $XXXXXXXXXX borrowed under the XXXXXXXXXX Daylight Loan to DCO by way of a demand promissory note bearing interest at a rate of XXXXXXXXXX % per annum (the "ACO XXXXXXXXXX Loan"). c) DCO will apply $XXXXXXXXXX of the $XXXXXXXXXX received under the ACO XXXXXXXXXX Loan to repay the XXXXXXXXXX DCO Debt. d) BCO will lend the $XXXXXXXXXX received in step 31(c) to ACO on a demand, non-interest-bearing basis. e) DCO will apply $XXXXXXXXXX of the $XXXXXXXXXX received under the ACO XXXXXXXXXX Loan to repay the XXXXXXXXXX DCO Debt. f) BCO will reduce the stated capital and paid-up capital of its XXXXXXXXXX shares by the amount of $XXXXXXXXXX and will distribute $XXXXXXXXXX to ACO as a return of capital. g) ACO will apply the funds received in steps 31(d) and (f) to repay the XXXXXXXXXX Daylight Loan. ...

., XXXXXXXXXX% directly and XXXXXXXXXX % indirectly); (n) "Holdco" means XXXXXXXXXX, a wholly-owned subsidiary of ForeignCo incorporated on XXXXXXXXXX under the laws of the province of XXXXXXXXXX as XXXXXXXXXX through which ForeignCo purchased Canada; (o) "Legal stated capital" means the amount included in the capital account of a corporation under applicable corporate law; (p) "Newco 1" means the wholly-owned subsidiary of ForeignCo that will be incorporated under the Company Act as part of the Proposed Transactions described herein; (q) "Newco 2" means the wholly-owned subsidiary of Holdco that will be incorporated under the Company Act as part of the Proposed Transactions described herein; (r) "Opco" means XXXXXXXXXX a corporation formed under the laws of the Province on the amalgamation of XXXXXXXXXX; (s) "Opco Acquisition Debt" means XXXXXXXXXX; (t) "Opco Replacement Debt" means the interest-bearing debt incurred by Holdco and used by Holdco to repay Loan #3. ... ForeignCo is a privately-held corporation, incorporated and resident in Foreign Country, whose common shares are closely held (i.e., XXXXXXXXXX% held by Foreign Parent #1, XXXXXXXXXX% held by Foreign Parent #2, XXXXXXXXXX% held by Foreign Holdco, and XXXXXXXXXX % by Foreign Bank). 2. ... ForeignCo used its entitlement to a portion thereof (i.e., XXXXXXXXXX % or $XXXXXXXXXX) to subscribe for an additional XXXXXXXXXX Holdco common shares (i.e., total of XXXXXXXXXX common shares issued and outstanding on XXXXXXXXXX). 14. ...

XXXXXXXXXX % of the principal of the loan will be repaid before year XXXXXXXXXX. ... Accordingly, at the end of year XXXXXXXXXX % of the principal amount of the Leverage Loans will be repaid by the Investors XXXXXXXXXX 20. ... BCo may waive the requirement that XXXXXXXXXX % of such distributions be so applied, at its discretion. 21. ...

The maximum defined contribution limit is reached at an earnings level of $75,000 ($75,000 x 18% = $13,500). ... (d) The Contributions amount which will be credited by Opco to a Participant's Account, for a year, shall be determined by the formula A x (B- C) where A is the Notional Defined Contribution Percentage of XXXXXXXXXX %, B is the Participant's total eligible compensation for the year, and C is the amount of the "RRSP dollar limit" as defined in subsection 146(1) divided by 18%. ... (h) The "specified percentage" for 1999 shall be XXXXXXXXXX %, but may be subject to change in future years. ...

Filiale D est une societé constituée en vertu de Ia LCSA et est une filiale contrôlée à XXXXXXXXXX % par Filiale C. ... L'une de ces conditions est que la période fixée par le conseil ou le comité au cours de laquelle une option peut être levée doit se terminer au plus tard XXXXXXXXXX ans après la date de l'octroi de l'option (XXXXXXXXXX). e) Une option peut, avant son expiration, être levée en tout temps au cours de la période commençant à la date de 1'octroi de 1'option à raison d'au plus XXXXXXXXXX % du nombre d'actions auxquelles donne droit l’option par période consécutive de XXXXXXXXXX mois ("période de levée") (XXXXXXXXXX) f) Si au cours d'une période de levée, un titulaire d'option lève son option pour un nombre moindre que le nombre d'actions à l'égard desquelles l'option peut être levée au cours de cette période de levée, ou ne lève pas son option au cours de cette période de levée, le titulaire d'option a le droit de lever la partie non levée de son option au cours de l'une ou l'autre période de levée suivante ou au cours de la XXXXXXXXXX jusqu'à laXXXXXXXXXX année suivant la date de l'octroi de l'option (XXXXXXXXXX) g) Les autres conditions relatives aux options d'achat d'actions sont usuelles dans les circonstances et visent, entre autres, l’incessibilité des options, le décès, la retraite, un changement important de l'emploi d'un titulaire d'options ou la fin de cet emploi (XXXXXXXXXX). h) Des modifications peuvent être apportées au Régime, sous réserve de certaines conditions (XXXXXXXXXX). 7. ... Pourvu que les conditions énoncées à l'alinéa 110(1)d) de la Loi soient respectées, l'employé visé aura droit à la déduction de 25 % prévue à cet alinéa à l’égard de la totalité du montant en espèces qui sera reçu par l'employé à la suite de l'exercice de son droit de recevoir la valeur économique de ses options. ...

2020 Ruling 2019-0819871R3- Loss Consolidation Involving Canadian Branch Unedited CRA Tags Sections 111 and 245 and subsections 87(2.1), 15(1), 56(2), 69(1), 69(11) and 246(1) * Principal Issues: (1) Whether a US corporation will continue to be the same corporation following its continuance from the XXXXXXXXXX as an unlimited liability company; (2) Whether subsection 87(2.1) will apply in respect of an amalgamation between the continued corporation and its Canadian sister corporation; (3) Whether various benefit rules would apply in respect of the proposed transactions; and (4) whether the federal or provincial GAAR rules would apply in respect of the proposed transactions. ... USco1 files T2 corporate income tax returns and all of the profit / loss from the USco1 Business is included in the determination of its taxable income (loss) on an annual basis. ... Provincial allocations of taxable income for Canco1 for its XXXXXXXXXX taxation year are as follows: XXXX Jurisdiction Provincial Allocation % XXXX XXXX Total XXXX PROPOSED TRANSACTIONS The following transactions will be completed in the order described below. 8. ...

In the one year of the leave period, the Employer will pay: (a) to the Employee the following: (XXXXXXXXXX% of the average # of hours paid in the first XXXXXXXXXX years of the Leave Plan) * Hourly Rate of Pay in the XXXXXXXXXX year of the Leave Plan (b) if applicable, one hundred percent (100%) of the cost of the XXXXXXXXXX share of the insured employee benefits to which the employee would otherwise be entitled if the employee were not on the leave of absence; and (c) if applicable, its contribution to the Pension Plan for contributions based on one hundred percent (100%) of 18(a) above. 19. ...

The principal assets of Holdco are: (a) all of the shares of Subco #1, a corporation that is resident in XXXXXXXXXX for the purposes of the Act; (b) a loan receivable from Subco #1 with a balance owing of $XXXXXXXXXX as at XXXXXXXXXX, that does not bear interest and is payable on demand; and (c) XXXXXXXXXX % of the shares of Subco #2, a corporation that is resident in the XXXXXXXXXX for the purposes of the Act. 9. ... At the same time, XXXXXXXXXX, a corporation related to Investco #2, will transfer to Newco its XXXXXXXXXX operations comprising of all of the shares of XXXXXXXXXX, a private corporation and a taxable Canadian corporation, XXXXXXXXXX % of the shares of Subco #2 and XXXXXXXXXX % of the shares of XXXXXXXXXX, a corporation resident in the XXXXXXXXXX for the purposes of the Act. ... As a consequence of these transfers, Investco #2 will hold approximately XXXXXXXXXX % of both the common shares and preferred shares of Newco and XXXXXXXXXX will hold the remainder of the common and preferred shares of Newco. 11. ...

XXXXXXXXXX) (collectively, the "Taxpayers") This is in reply to your fax dated XXXXXXXXXX in which you requested amendments to the Advance Income Tax Ruling letter # 2006-017734 (the "Ruling") issued to the Taxpayers on XXXXXXXXXX, 2006. ...

The following is added after Paragraph 66: 66.1 Immediately after the completion of the Proposed Transaction described in Paragraph 46, the fair market value of the Canco Amalco Common Shares will be no less than XXXXXXXXXX % of the aggregate fair market value of the Canco Amalco Common Shares and the Canco Amalco Preferred Shares. 66.2 Luxco Sub will not be considered to carry on business in Canada through a permanent establishment for the purposes of Article 10(7) and Article 11(6) of the Luxembourg Convention. 66.3 Dividends paid on the Canco Amalco Common Shares will be dividends within the meaning of Article 10(6) of the Luxembourg Convention. 6. ...