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A XXXXXXXXXX is subject to income tax in Foreign Country #2 on its worldwide income at the same rate as other XXXXXXXXXX companies (XXXXXXXXXX %). However, a XXXXXXXXXX is entitled to a foreign currency earnings credit to a maximum of XXXXXXXXXX % of its XXXXXXXXXX income tax liability in respect of its XXXXXXXXXX. ... Yours truly, for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

En date du XXXXXXXXXX, la valeur actuarielle totale des prestations de retraite additionnelles découlant des ententes de retraite était de XXXXXXXXXX $, somme par ailleurs que XXXXXXXXXX n'a pas déboursée et ne sera pas tenue de débourser avant les époques prévues aux termes des ententes de retraite. 4.Aux termes d'une convention de crédit datée du XXXXXXXXXX (la "convention de crédit"), un syndicat bancaire (la "Banque") a consenti une ligne de crédit à XXXXXXXXXX pour les fins, notamment, du financement de ses opérations quotidiennes, de ses dépenses en capital et autres fins corporatives. ... La valeur nominale de la lettre de crédit sera approximativement de XXXXXXXXXX $, renouvelable annuellement, et sera déterminée actuariellement immédiatement avant que la cotisation soit faite; les honoraires payables à la Banque, lesquels correspondent à un pourcentage de la valeur nominale de la lettre de crédit, seront approximativement de l'ordre de XXXXXXXXXX $. ... Le montant total de la ligne de crédit est de XXXXXXXXXX $ et la lettre de crédit ne représentera donc qu'environ XXXXXXXXXX% de ce total. ...

The common shares held by each TC have a FMV of XXXXXXXXXX % or more of the FMV of all the issued and outstanding common shares of DC. ... The ACB of the issued and outstanding shares in the capital of DC is as follows: Shareholder Class of Shares ACB TC1 XXXXXXXXXX Shares $ XXXXXXXXXX common shares $ XXXXXXXXXX TC2 XXXXXXXXXX Shares $XXXXXXXXXX common shares $XXXXXXXXXX TC3 XXXXXXXXXX Shares $XXXXXXXXXX XXXXXXXXXX Shares $XXXXXXXXXX common shares $ XXXXXXXXXX 15. ... Accordingly, DC will own XXXXXXXXXX % of the voting shares of each TC and these shares will have a FMV that is more than 10% of the FMV of all the issued and outstanding shares of the particular TC. 38. ...

Yours truly, XXXXXXXXXX Manager, International Section I International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Paragraph 18 of the Ruling is amended as follows: The words "... the later of XXXXXXXXXX and... ...

April 14, 2004 HEADQUARTERS HEADQUARTERS Appeals Branch Income Tax Rulings CPP / EI Appeals Division Directorate 14th floor C. ...

11 September 1989 Ruling I3241 F- Transitional Rules for CCA Class 10(w) Unedited CRA Tags n/a   September 11, 1989 Mr. ...

30 October 1989 Ruling 8265002 F- Remission of Income Tax Unedited CRA Tags n/a Minister's Office (2) 8265002 Central Records 8025021 File Copy Return to Technical Interpretations 3rd Floor, Fuller Building   October 30, 1989 19(1) I am responding to your request for remission of income tax under the Financial Administration Act in respect of your 1984 taxation year. ...

For purposes of determining the amount of any deemed dividend under the provisions of subsection 84(2) of the Act, is this liability deducted in the determination of "... the amount or value of the funds or property distributed or appropriated... ...

18 June 1992 Ruling 9217811 F- Qualified Investments For Rrsp Nikkei Index Call Option Unedited CRA Tags ITR 4900(1)(e)   June 18, 1992 Analysis Put (Put Option) An option to sell a specified commodity at a specified price and time.  ...