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A et M.C = 75% M. B et M.C = 75% M.A, M.B et M.C = 100% 3. Dans une première situation, à une date donnée, M. ... La structure de détention d'actions devient donc la suivante: M.A M.B M.C 35% 25% 40% | | | |____ Z Co.___| 4. ... Par contre, la structure de détention d'actions est la suivante: M.A M.B M.C 30% 30% 40% | | | |____ Z Co.___| QUESTION 5. ...

Results Alternative 1 Effective Rate of Tax 8.5% 21% Taxes Paid by FA Interest $ 85,000 $ 210,000 Capital Gain 85,000 210,000 $ 170,000 $ 420,000 FAT 2ith respect to Canco Interest $ 85,000 $ 210,000 Capital Gain 85,000 210,000 $ 170,000 $ 420,000 Alternative 1 Effective Rate of Tax FAPI of Canco 8.5% 21% (Subsection 91(1)) Interest $1,000,000 $1,000,000 Taxable Capital Gain 500,000 500,000 1,500,000 1,500,000 Deduction for FAT (Subsection 91(4))(2xFAT) 340,000 840,000 Net Inclusion in Canco's Income $1,160,000 $ 660,000 Alternatives 2 & 3 In Example 1 Alternatives 2 and 3 produce the same results. ... Results Alternative 2 & 3 Taxes paid by FA Interest $ 480,000 Capital Gain 300,000 $ 780,000 FAT with respect to Canco Interest $ 480,000 Taxable Capital Gain (equals amount required to eliminate Canadian tax on the capital gain) 250,000 $ 730,000 FAPI to Canco (Subsection 91(1)) Interest $l,000,000 Capital Gain 500,000 $1,500,000 Deduction for FAT (Subsection 91(4)(2xFAT)) 1,460,000 Net Inclusion in Canco's Income $ 40,000 2. ... Allocation of Foreign Tax Paid Results Alternative 1 2 3 One half All to To FAPI To FAPI FAPI to extent required (1) Capital Gain $100 $100 $100 (2) Foreign Tax $ 30 $ 30 $ 30 (3) Net gain available for distribution to Canada $ 70 $ 70 $ 70 (Item (1)- Item (2)) (4) FAPI 91(1) (one half Item $ 50 $ 30 XXX (1)) (5) FAT 95(1)(c) $ 15 $ 30 XXX (6) Deduction from Income 91(4) (Lesser of 2 times Item (5) and Item (4)) $ 30 $ 50 $ 50 (7) Net Income Inclusion in Canada (Item (4)- Item (6))$ 20-- (8) Canadian Tax on FAPI (50% Item (7)) $ 10-- (9) Total Tax on Gain domestic plus Foreign (Item (2)+Item (8)) $ 40 $ 30 $ 30 (10)Tax if gain had been Domestic $ 25 $ 25 $ 25 Adjustment to Exempt Surplus (11)1/2 of the gain $ 50 $ 50 $ 50 (12)Foreign taxes applicable 15- 5 (13)Net adjustment $ 35 $ 50 $ 45 (14)Exempt Surplus After Adjustment $ 35 $ 50 $ 45 Adjustment to Taxable Surplus (15)1/2 of the gain $ 50 $ 50 $ 50 (16)Foreign taxes applicable 15 30 25 (17)Net adjustment $35 $ 20 $ 25 (18)Taxable Surplus After Adjustment (Includes opening balance of $100) $135 $120 $125 (19)Increase in Underlying Foreign Tax (also new balance) $ 15 $ 30 $ 25 Amount available as a Tax-free dividend to Canada because of the gain (20)From exempt surplus (Item (14)) $ 35 $ 50 $ 45 (21)From taxable surplus (Deduction) equal to Item (19)) 15 30 25 (22)Deduction under 91(5) (also from taxable surplus) 20-- (23) $ 70 $ 80 $ 70 Balances after tax-free dividend (24)Exempt Surplus (Item (14)Item (20))--- (25)Taxable Surplus $ 100 $ 90 $100 (Item(18)- Item(21)+Item (22)) (26)Underlying Foreign Tax (Item(19)- Item(21))--- Comments A. ...

31 December 1992 Income Tax Severed Letter 9236438- REER Unedited CRA Tags 146(1)(g.1), 146(1)(g.2), 146(1)(l), Reg. 8309(2) ADM'S OFFICE (3) ADM # 920691 RETURN TO RULINGS, ROOM 303, MET. ... The money purchase limit and the RRSP dollar limit, for the following years, will be as follows: Money Purchase Limit RRSP Dollar Limit 1992 $ 12,500 $ 12,500 1993 $ 13,500 $ 12,500 1994 $ 14,500 $ 13,500 1995 $ 15,500 $ 14,500 Where a judge is in receipt of a salary under the Judges Act at any time in a particular year, there is prescribed, in respect of the judge for the immediately following year the amount, if any, by which the lesser of 18% of the salary received by the judge for the particular year as a judge and the money purchase limit for the particular year exceeds $1,000. ... The "RRSP deduction limit" for this individual for each of 1992 to 1994 will be as follows assuming that there is no unused RRSP deduction room at the end of the taxation years 1991 to 1993. 1992 1993 1994 Lesser of: (a) RRSP dollar limit $12,500 $12,500 $13,500 for the year and (b) 18% of the earned income for the previous year less: the aggregate of all amounts representing the pension adjustment for the preceding year or the prescribed amount for the year 11,500* 11,500 12,500 RRSP deduction limit $ 1,000 $ 1,000 $ l,000 * lesser of: (a) $12,500 (b) 18% of $150,000 less $1,000 ...

Francis 957-3496 SUBJECT: XXX 7-4121 Employee Pension Plan This is in reply to your memorandum of July 10, 1989, wherein you requested our opinion in respect of the following situation: • XXX • XXX • XXX • XXX • XXX • XXX You have requested our views in respect of three specific issues: 1. ...

Mandeville              24(1)                                 (613) 957-8982   FACC9407   A  l'attention  de          19(1)   Le 23 juillet 1990Mesdames,Messieurs,Objet:   Fin d'année d'imposition réputée en cas d'acquisition de contrôle La présente est en réponse à votre lettre du 13 juin dernier dans laquelle vous nous demandez notre interprétation quant à l'application du paragraphe 249(4) de la Loi de l'impôt sur le revenu (la "Loi") dans une situation de faits précise.FAITSLes faits tels que nous les comprenons sont les suivants 1.         ... Les déclarations de revenu ont toujours été produites en date du 31 mars de chaque année, accompagnées d'états financiers vérifiés. 2.         ... La corporation "A" a produit des déclarations de revenu pour son exercice financier se terminant le 30 septembre 1989. 4.         ...

1 November 1991 Income Tax Severed Letter 91M11251 F- Government Guarantee of a Partner's Loan on At-Risk Rules Unedited CRA Tags 96(2.4)(b), 96(2.4)(d) QUESTION 6.      ... Therefore, such limited recourse borrowings will reduce the limited partners' at-risk amount.            ... ANSWER 6.     For purposes of the partnership at-risk rules, it is our view that a guarantee of a partner's loan which is used to finance all or a portion of the purchase price of a partnership interest would be treated in the same manner as limited recourse or non- recourse financing of acquisitions of partnership interests. ...

Subsequently, the corporation purchase additional eligible capital property as follows: 1982 $ 16,667 1986 66,666 1987 17,767 Total $101,100 The corporation sold eligible capital property on October 5, 1988 for $390,000. ... Your have calculated the corporation's CDA under subparagraph 89(1)(b)(iii) of the Act as follows: 89(i)(b)(iii)(A)(I) 1/2 of 75% of $121,333 $ 45,500* " (II) NIL " (III) 1/2 of $101,100 $50,550 50,550 NIL " (B) 1/3 (3/4 of $390,000) 95,500 " (C) NIL " (D) NIL " (E) NIL " (F) 1/2 of $5,050 (50,550-45,500) (2,525) " (G) NIL Amount to be included in CDA $ 94,975 * The amount under subclause 89(1)(b)(iii)(A)(I) above reflects the application of ITAR 21(1). ...

Convention (1978) has been brought to the attention of P & I by XXXX The Problem involves a Canadian corporation borrowing Canadian dollars from a United Kingdom lender. ... Convention XXI " " " XI- paragraph 7 of OECD model XXI ...

4 April 1990 Income Tax Severed Letter 90M04438 F- Transfers for Inadequate Consideration Unedited CRA Tags 85(1)(e.2), 86(2), 87(4), 51(2), 55(2), 110.6(7)      24(1)      April 4, 1990      PART II Transfers for Inadequate Consideration {85(1)(e.2); 86(2); 87(4) and 51(2)} The corporate reorganization sections in the Income Tax Act contain provisions which impose "penalties" for transfers to or share exchanges with corporations where the value of the property given up exceeds the value of the property received, and "it is reasonable to regard any part of such excess as a benefit that the taxpayer desired to have conferred on a person related to the taxpayer. ... The value of the transferor's assets hasn't changed. 2.      ... 5.     Suppose in this case immediately before a sale of New Opco, the preference shares were redeemed.  ...

11 December 1989 Income Tax Severed Letter ACC8825 F- CIAT General Assembly in Mexico Unedited CRA Tags n/a   89M12306   December 11, 1989 Mr. ... LeBlond Provincial and International Director General Relations Division Corporate Affairs Legislative and   Intergovernmental   Affairs Branch      E.E. ... One of these papers is topic 4.      "Factors to be considered for promoting and measuring effectiveness" We believe that your directorate would be the most appropriate one to prepare a paper on this subject and we attach the background material for you which indicates what is required. ...