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A: 32,5625 $US x 1,34150 = 43,682593 $ B: 84,25 $US x 1,42120 x 0,262085 = 31,381035 $ C: (i) 43,65625 $US x 1,42120 = 62,044262 $ + (ii) 84,25 $US x 1,42120 x 0,262085 = 31,381035 $ = 93,425297 $ A x (B/C) = 43,682593 x (31,381035/93,425297) = 14,672738 $ Le coût désigné d'une action d'USCO 1 est réduit de 14,672738 $ pour équivaloir à 29,009855 $. ... Nous pouvons constater que les 400 actions d'USCO 1 avant la distribution avaient un coût indiqué de 17473,037 $ (400 x 43,682593 $) et qu'après l'application du paragraphe 86.1(3) de la Loi, les 400 actions d'USCO 1 ont un coût indiqué de 11603,942 $ (400 x 29,009855 $) et les 104 actions d'USCO 2 ont un coût indiqué de 5869,0952 $ (400 x 14,762738 $). Lorsque nous comparons, d'une part, le coût indiqué des actions d'USCO 1 avant la distribution et, d'autre part, le coût indiqué des actions d'USCO 1 après la distribution et le coût indiqué des actions de d'USCO 2 après la distribution, il y a équivalence (17473,037 $ = 11603,942 $ + 5869,0952 $). ...

Baldwin (613) 957-8953 Attention:  Nicole DesJardins          A/Client Liaison and Training Officer January 22, 1992 Dear Ms DesJardins: Re:  Retiring Allowances This is in reply to your memorandum of October 29, 1991 requesting information and guidance concerning the payment of retiring allowances to employees. ...

4 October 1990 Internal T.I. 9025127- Impact de la décision Canadian Marcony Company Unedited CRA Tags n/a   Le 4 octobre 1990 BUREAU DE DISTRICT DE MONTRÉAL BUREAU PRINCIPAL   Direction des décisions À l'attention de: Michel Lambert Mme Elso D'addario (613) 957-8953 Section 169-1-4   7-902512 OBJET:  19(1) La présente fait suite à votre note aller retour du 14 septembre 1990 adressée à la Division des interprétations techniques. LES FAITS Notre compréhension des faits est la suivante: 1.      2.     24(1) 3.      4.      5.      ... NOTRE OPINION 8.     La décision du Juge Joyal dans Marconi a été portée en appel à la Cour d'appel fédérale. 9.      ...

14 May 1991 Internal T.I. 911207 F- Canada-France Income Tax Convention Unedited CRA Tags n/a Dear Sir: This is in response to your letter of April 17, 1991, and our various conversations with respect to the deduction for Canadian income tax purposes of 24(1) Our understanding of the limited information provided by you is summarized as follows: 1.      2.      3.     24(1) 4.      ...

Position: (1) Oui (2) Oui Reasons: Voir plus bas Le 24 octobre 2007 Bureau des services fiscaux Montréal Isabeau Morrissette 305, boulevard René-Lévesque Ouest (514) 283-5259 Montréal QC H2Z 1A6 À l'attention de Monique Poirier 2007-023391 Demande d'interprétation technique: Article 28(3) de la Convention fiscale Canada-Luxembourg (ci-après la " Convention ") La présente fait suite à votre lettre du 2 mai 2007 dans laquelle vous demandez notre opinion concernant le traitement fiscal accordé à une société constituée au Luxembourg en vertu de la loi du 15 juin 2004 relative à la Société d'investissement en capital à risque (ci-après la " Loi sur les SICARs"). ... Sociétés holding sous l'arrêté grand-ducal du 17 décembre 1938 (" Société milliardaire") Afin qu'une société puisse se qualifier à titre de société milliardaire, certaines conditions s'appliquent. ...

Background – Part XII.6 Tax Part XII.6 of the Act levies a tax on issuers of flow-through shares that use the one year look-back rule for flow-through shares under subsection 66(12.66) (the “Look-Back Rule”). ... The relevant elements of the above formula would therefore be: A= $5M C= $3M E= 2% F= nil Applying these elements to the above simplified formula would result in the following computation: ($5M- $3M) X (0.02/12 + 0/10) = $3, 333.33 As a result, the PBC’s Part XII.6 tax payable for each month during the period of February 2020 to June 2020 would be $3,333. ... For example, for July 2020, the elements to the above simplified formula would be as follows: A= $5M C= $5M E= 1% F=nil Applying these elements to the above simplified formula would result in the following computation: ($5M- $5M) X (0.01/12 + 0/10) = $0 As a result, the PBC would not have any Part XII.6 tax payable in respect of its $5M renunciation for any month after June, 2020. ...

April 3, 2019 HEADQUARTERS General Operations Unit General Operations and Border Issues Directorate Excise and GST/HST Rulings Directorate Attention: Corinne Campbell-Rosser HEADQUARTERS Income Tax Rulings Directorate Tania Ng (519) 200-8908 2018-078756 Meaning of Related – Partnerships We are writing in reply to your email query dated November 26, 2018, wherein you requested our views on the interpretation of the definition of “related persons” in subsection 251(2) of the Income Tax Act (Canada) (the “Act”) in the context of partnerships. ... ANALYSIS AND DISCUSSION Subsection 251(2) – Definition of “Related Persons” The definition of “related persons” is found in subsection 251(2). ... Yours sincerely, Michael Cooke, CPA, CA Manager Corporate Reorganizations Section II Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 See also CRA document 2013-0484031E5 and 2003-0038003 for a discussion of how to treat partnerships in the context of determining whether an acquisition of control was acquired. 2 A reference to “control” in subsection 251(2) includes indirect control – see paragraph 17 of IT-64R4. 3 See CRA document 2013-0484031E5 and Folio S1-F5-C1: Related persons and dealing at arm’s length (paragraph 1.43). ...

Patel Large Business Audit, ILBIB, CRA (416) 973-2418 610 – 344 Slater Street, Ottawa, ON 2017-073577 Re: XXXXXXXXXX (“ACo”) – TYE XXXXXXXXXX Application of paragraph 40(3.5)(c) to the capital loss realized on the internal reorganization of equity interest in a foreign affiliate We are writing in response to the November 24, 2017 referral from the Legislative Applications Section requesting the Income Tax Rulings Directorate’s (ITRD’s) opinion on the interpretation of subparagraph 40(3.5)(c) of the Income Tax Act (the “Act”) to the XXXXXXXXXX reorganization steps outlined below (the “Reorganization”). ... FACTS & ASSUMPTIONS 1. ACo is a public corporation, the shares of which are traded on the XXXXXXXXXX Stock Exchange. ... In addition, it is helpful to revisit subsection 87(8.1) and the definition of foreign merger: “For the purposes of this section, "foreign merger" means a merger or combination of two or more corporations each of which was, immediately before the merger or combination, resident in a country other than Canada …. to form one corporate entity resident in a country other than Canada … in such a manner that, and otherwise than as a result of the distribution of property to one corporation on the winding-up of another corporation…”. ...

Treasury Regulations § 1.1502-77, the sole agent authorized to act in its own name with respect to all matters relating to the U.S. federal income tax liability for each member of the US Consolidated Group during the relevant applicable period. ... Treasury Regulations § 1.1502-2 provides that the tax liability for a group that has elected to report on a consolidated basis shall be determined by adding together a number of items, including, under paragraph (a) of that regulation, the tax imposed by section 11 of the IRC on the “consolidated taxable income” of the group. 23. ... Treasury Regulations § 1.1502-12 generally provides that the “separate taxable income” of each US Member must first be calculated under the provisions of the IRC, subject to certain modifications (for example, certain items get eliminated through consolidation). 24. ...

Non. / 1. No (for the XXXXXXXXXX taxation years) possibly for the taxation years 2014 and after. 2. ... Étant donné la portée des paragraphes 103(1) et (1.1), la RGAÉ ne s'applique pas à la situation en espèce. / 1. ... Budget de 2014 – modifications proposées à l'article 120.4- Impôt des enfants mineurs Il est à noter que le Budget de 2014 propose des modifications à l'article 120.4 par l'ajout de la division c)(ii)(D) à la définition de « revenu fractionnée » au paragraphe 120.4(1). ...