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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. ...

If a Fundamental Change of Control (as defined below in this subparagraph) of CCO occurs, each Holder will have the right, at the Holder 5 option, to require ACo to purchase all or any part of the Holder '5 Units on the date (the "Repurchase Date ") that is 45 days after the date ACO gives notice of the Fundamental Change of Control at a price (the "Repurchase Price") equal to 100% of their Principal Amount plus accrued Interest to the Repurchase Date, after which the related Warrants will automatically expire. ... To exercise the repurchase right, the Holder of the Unit must deliver, on or before the 5th day prior to the Repurchase Date, written notice (the 'Repurchase Notice ") to ACo (or an agent designated by ACo for such purpose) of the Holder 5 exercise of such right, together with the certificates evidencing the Unit or Units with respect to which the right is being exercised, duly endorsed for transfer. ...

The Company is a XXXXXXXXXX company incorporated under the laws of Canada, is a "taxable Canadian corporation" and a "XXXXXXXXXX " under the Act, and carries on XXXXXXXXXX business in Canada and XXXXXXXXXX. ... The Series 2 Shares and Series 4 Shares will be identical to the Series 3 Shares and Series 5 Shares, respectively, except that they will carry a fixed non-cumulative preferential cash dividend at a rate of XXXXXXXXXX % in the case of the Series 2 Shares and of XXXXXXXXXX % in the case of the Series 4 Shares. ...