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Roger Coderre, Daniel Marcoux, Pierre Daneau, Denis Coderre, Raymond Brisson, Madeleine Coderre and St. Germain Transport Ltée v. Minister of National Revenue., [1993] 1 CTC 2564, [1993] DTC 381

., [1993] 1 CTC 2564, [1993] DTC 381 Garon, T.C.C.J.:—The appellant, St-Germain Transport Ltée, hereinafter called” société St-Germain” or the "appellant corporation”, has appealed from reassessments dated February 1, 1989 for the 1980, 1981, 1982, 1983 and 1984 taxation years. ...

8 October 1993 External T.I. 3M0953A - APFF 1993

8 October 1993 External T.I. 3M0953A- APFF 1993 Unedited CRA Tags 1 ASSOCIATION DE PLANIFICATION FISCALE ET FINANCIÈRE TABLE TONDE SUR LA FISCALITE FEDERALE CONGRES 1993 Question 1 Corporations associées — lien de dépendance- La corporation Holdco II est une filiale en propriété exclusive de Holdco I.- Holdco II est l'unique commandité de trois sociétés en commandite (les «Sociétés»).- Chacune des Sociétés détient 33-1/3% des actions émises et en circulation du capital-actions de Opco. ... La valeur marchande de la Corporation A a sensiblement diminué en 1993 par suite de la récession, de sorte que la juste valeur marchande des anciennes actions privilégiées est de 1,5 million $ alors que celle des actions ordinaires est nulle. ...

8 October 1993 External T.I. 3M09520 - APFF 1993

8 October 1993 External T.I. 3M09520- APFF 1993 Unedited CRA Tags 2 TRANSLATION FROM FRENCHASSOCIATION DE PLANIFICATION FISCALE ET FINANCIÈRE ROUND TABLE ON FEDERAL TAXATION1993 CONGRESS Question 1 Associated corporations — non-arm's length ("the Partnerships"). shares of Opco. ... The market value of Corporation A fell significantly in 1993 as a result of the recession, so that the fair market value of the old preferred shares is $1.5 million and the fair market value of the common shares is nil. ... On May 4, 1993, the Department of Finance tabled a new version of subsection 55(3.1) whose purpose is to eliminate all buy/sell butterfly reorganizations in an international context. 1. ...

Carr, "Lease Inducement Payments", 1993 Conference Report, C. 32. -- summary under Paragraph 12(1)(x)

Carr, "Lease Inducement Payments", 1993 Conference Report, C. 32.-- summary under Paragraph 12(1)(x) Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(x) ...

Collins, "The Terminated Employee: Minimizing the Tax Bite", 1993 Conference Report, C. 31. -- summary under Paragraph 60(j.1)

Collins, "The Terminated Employee: Minimizing the Tax Bite", 1993 Conference Report, C. 31.-- summary under Paragraph 60(j.1) Summary Under Tax Topics- Income Tax Act- Section 60- Paragraph 60(j.1) ...

Carr, "Lease Inducement Payments", 1993 Conference Report, C. 32. -- summary under Compensation Payments

Carr, "Lease Inducement Payments", 1993 Conference Report, C. 32.-- summary under Compensation Payments Summary Under Tax Topics- Income Tax Act- Section 9- Compensation Payments ...

Bowman, "Sophisticated Estate-Planning Techniques: Cross-Border Dimensions", 1993 Conference Report, c. 38. -- summary under Subsection 128.1(4)

Bowman, "Sophisticated Estate-Planning Techniques: Cross-Border Dimensions", 1993 Conference Report, c. 38.-- summary under Subsection 128.1(4) Summary Under Tax Topics- Income Tax Act- Section 128.1- Subsection 128.1(4) ...

Quigley, "Dealing with Expert Evidence in Tax Cases", 1993 Canadian Tax Journal, No. 6, p. 1071. -- summary under Evidence

Quigley, "Dealing with Expert Evidence in Tax Cases", 1993 Canadian Tax Journal, No. 6, p. 1071.-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence ...

Kellough, "Section 231.2 Requirement Letters", 1993 Conference Report, pp. 2:1 - 11. -- summary under Section 231.2

Kellough, "Section 231.2 Requirement Letters", 1993 Conference Report, pp. 2:1- 11.-- summary under Section 231.2 Summary Under Tax Topics- Income Tax Act- Section 231.2 ...

Shafer, "Income Access Shares", 1993 Conference Report, c. 18. -- summary under Taxable Preferred Share

Shafer, "Income Access Shares", 1993 Conference Report, c. 18.-- summary under Taxable Preferred Share Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Taxable Preferred Share ...

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