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All of the issued and outstanding shares of XXXXXXXXXX Canadian Advisor are owned by a wholly owned subsidiary of a corporation that is owned XXXXXXXXXX% by Manager and XXXXXXXXXX % by a company that is a sister company to the Manager. ... Yours truly, XXXXXXXXXX for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

The incorporating documents provide that when the "interest-holders" convene to decide on certain issues (such as changes to the by-laws, change of name, dissolution of the LLC or increase in capital contributions), notwithstanding that the "interests" entitle Foreignco B to XXXXXXXXXX% of the votes and the Non-resident to XXXXXXXXXX % of the votes, unanimous consent by both "interest-holders" is required in respect of such decisions. ... Yours truly, XXXXXXXXXX for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Upon completion of the transactions described in paragraphs 4 and 5, Aco is expected to own XXXXXXXXXX % of the equity of Bco, the XXXXXXXXXX consortium XXXXXXXXXX% and the government of XXXXXXXXXX%. ... Yours truly, XXXXXXXXXX Section Manager For Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...

(See 960375, 9523123, 9511803, 9409416, & 9322041.) 2)Individual annuitants of a group RRSP were considered to be one beneficiary for the purposes of paragraph 4801(b) of the Regulations (See 932040, 970897, 9604755, 9609941, & 9609943). ...

Nco's current loans with Mco are demand loans bearing interest at XXXXXXXXXX % per annum. ... The XXXXXXXXXX% interest rate is based on Mco's historical intercompany, unsecured financing rate and is consistent with a non-investment grade rate (single or double B rating) which averages between XXXXXXXXXX % and XXXXXXXXXX%. 25. ...

Reasons: See our document # 2000-0054593 XXXXXXXXXX. XXXXXXXXXX 2001-008569 XXXXXXXXXX, 2001 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX ("Canco") XXXXXXXXXX ("US Parent") XXXXXXXXXX ("US Sub") XXXXXXXXXX ("Partnership") This is in reply to your letter of XXXXXXXXXX, wherein you requested an advance income tax ruling on behalf of the above-referenced taxpayers, with respect to the refinancing of the debt presently owing from Canco to US Parent. ... Canco Debt A bears interest at XXXXXXXXXX % per annum and is calculated on the daily balance of principal outstanding. ...

.), as amended; "Canco" means XXXXXXXXXX; "Frco" means XXXXXXXXXX; "French Act" means either the French legislation entitled Loi du 24 juillet 1966 sur les sociétés commerciales or Code de Commerce; "XYZco " means XXXXXXXXXX; "Société anonyme" or S.A. is a company established under and governed by the French Act and its articles of incorporation; "Société par actions simplifiée" or S.A.S. is an entity created under French law; "Subs" means entities in which XXXXXXXXXX directly or indirectly owns interests. ... It must have a minimum share capital amounting to € 37,500 (article L224-2); d. ...

Will the XXXXXXXXXX be exempt on any income it may receive from Companies A & B as a municipality in Canada for purposes of paragraph 149(1)(c) of the Act? ... Will Companies A & B, corporations owned by the XXXXXXXXXX be exempt from tax by virtue of paragraph 149(1)(d.5)? ...

À défaut de telles dispositions ils sont attribués à une ou plusieurs œuvres similaires ou connexes désignées par les règlements ou, à défaut, par une décision de l'assemblée générale; c) Il est ensuite pourvu au maintien et à l'administration, en fiducie, des caisses spéciales d'indemnités ou de retraite établies en conformité avec l'article 9 ou 14; d) Le solde de l'actif doit être affecté à une ou des œuvres similaires désignées par le ministre du Travail. » Ainsi, en cas de liquidation de Organisme, les actifs restants seront remis non pas aux XXXXXXXXXX mais plutôt à un organisme similaire à celui de Organisme. 8. ... Les deux autres commanditaires seront Organisme I et Organisme II qui détiendront chacun XXXXXXXXXX % des participations de la Socom. ...

XXXXXXXXXX will borrow an amount (the “Principal Amount”) of $XXXXXXXXXX on a “daylight loan” basis from an arm’s-length financial institution (the “Daylight loan “). ... Also, from a tax point of view, the price paid for the XXXXXXXXXX shares was $ XXXXXXXXXX and it is preferable to preserve the cost basis of these shares which could not be attained if XXXXXXXXXX was either to amalgamate or to be wound-up. ...