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“Moreover, any prior statements to the effect that a particular incentive plan does not give rise to a SDA because it is future-oriented at time of grant should not be construed as a categorical statement that all future-oriented plans fall outside the scope of the SDA rules.” “… [A]n incentive plan can be a SDA before the final value of the units has been determined at the occurrence of the triggering event. ...

Proposed transactions The estate will transfer its Class A and Class E shares of the Corporation to a newly-incorporated corporation (“Newco” – whose voting common shares are held by it) in consideration for Class A common shares and a Newco and two non-interest-bearing notes (“Note 1” and “Note 2”), electing under s. 85(1). ...

The consequences indicated by CRA included: S. 107(2)(a) deems the Trust to dispose of the Shares for proceeds of disposition (“POD”) equaling their “cost amount” of $100,000; S. 107(2)(b) deems the beneficiary to acquire the Shares at a cost equaling the total of their $100,000 “cost amount” to the Trust immediately before the distribution and any excess of the ACB to the beneficiary of the capital interest (nil) over its $100,000 “cost amount” – so that the beneficiary acquires the Shares at a cost of $100,000; S. 107(2)(c) deems the POD of the beneficiary’s capital interest to equal to the excess of the $100,000 cost to the beneficiary of the Shares over the $20,000 of eligible offsets, so that the beneficiary’s POD of the Trust capital interest is $80,000. ...

. … 2016-0667361E5 no longer represents the position of the CRA. ...

The two options are mutually exclusive and exhaustive – either the French Treaty applies to the full amount of the dividend, or the US Treaty applies pro-rata to the US partners. ...

., a “right under a contract … to control the voting rights attached to the share.” ...

Parentco1, 2 and 3 will transfer all of its shares of DC to Holdco on a s. 85(1) rollover basis in consideration for corresponding shares of Holdco – and similarly for Parentco2 and 3. ...

(a)(i)(B)(I) of that definition indicates that such income is excluded from being specified corporate income for such SBD purposes if “it is not the case that all or substantially all of [Opco B]’s income for the year from an active business is from the provision of services or property to … persons (other than the private corporation) with which [Opco B] deals at arm's length.” ...

Accordingly, the dividends received by the Newco and Opco will not be subject to subsection 55(2) because A will be related to B pursuant to paragraph 251(2)(a) …. ...

The amount of the reductions in stated capital in any given quarter of that year will not exceed 25% of the aggregate paid-up capital of the common shares of Amalco immediately following the amalgamation …. ...