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XXXXXXXXXX 2015-060516 XXXXXXXXXX, 2017 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling – XXXXXXXXXX We are writing in reply to your letter of XXXXXXXXXX, with a subsequent revision on XXXXXXXXXX, in which you requested an advance income tax ruling on behalf of the above-referenced persons. ...

The aggregate adjusted cost base of the common shares of A Co. owned by C Co. is, approximately, $ XXXXXXXXXX. ...

To the best of your knowledge, and that of the taxpayers involved, none of the issues contained herein is: (i) dealt with in an earlier return of the taxpayers or a related person; (ii) being considered by a tax services office or taxation centre in connection with a previously filed tax return of the taxpayers or a related person; (iii) under objection by the taxpayers or a related person; (iv) subject to a ruling previously issued by the Income Tax Rulings & Interpretations Directorate; or (v) before the courts or, if a judgement has been issued, the time limit for appeal to a higher court has not expired. ...

Reasons: 1) this interpretation is accepted and is described in ¶ 3 or IT-413R 2) The purpose of these arrangements is not to reduce the loss of any partner but to XXXXXXXXXX. ...

Yours truly, for Director Financial Industries Division Income Tax Rulings Directorate Policy & Legislation Branch ...

To the best of your knowledge, and that of the taxpayers involved, none of the issues contained herein is: (i) dealt with in an earlier return of the taxpayers or a related person; (ii) being considered by a tax services office or taxation centre in connection with a previously filed tax return of the taxpayers or a related person; (iii) under objection by the taxpayers or a related person; (iv) subject to a ruling previously issued by the Income Tax Rulings & Interpretations Directorate; or (v) before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has not expired. ...

XXXXXXXXXX 3-971404 / 3-990693 Attention: XXXXXXXXXX XXXXXXXXXX, 1999 Dear Sirs/Madams: Re: Advance Income Tax Rulings XXXXXXXXXX We are writing in reply to your letter of XXXXXXXXXX, wherein you requested an advance income tax ruling under the Income Tax Act (Canada) (the "Act") on behalf of XXXXXXXXXX in respect to the facts and proposed transactions described below. ...

These rulings are given subject to the limitations and qualifications set forth in Canada Customs & Revenue Agency (the "Agency") Information Circular 70-6R3 dated December 30, 1996, and are binding upon the Agency provided the Plan is implemented on or before XXXXXXXXXX. ...

The more significant marketable securities are: (a) an approximately XXXXXXXXXX% interest in the common shares of the XXXXXXXXXX; (b) an approximately XXXXXXXXXX% interest in the common shares of XXXXXXXXXX; (c) approximately XXXXXXXXXX% of the XXXXXXXXXX shares and XXXXXXXXXX% of the XXXXXXXXXX shares of XXXXXXXXXX; and (d) approximately XXXXXXXXXX% of the XXXXXXXXXX common shares and XXXXXXXXXX% of the XXXXXXXXXX " shares of XXXXXXXXXX. ...

He will be a shareholder and director of Newco and will establish a corporation ("XXXXXXXXXX ") that will become a Contracting Company. 33. ...