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The authorized and issued capital of XXXXXXXXXX was as follows: Authorized Shares Issued Shares Common unlimited XXXXXXXXXX The shares of XXXXXXXXXX are owned as follows: Shareholder Number of shares held % XXXXXXXXXX 11. ...

XXXXXXXXXX deals with the XXXXXXXXXX tax services office and files its corporate tax returns with the XXXXXXXXXX Taxation Centre. 8.XXXXXXXXXX has acquired the ownership of XXXXXXXXXX, as emphyteutic lessor from XXXXXXXXXX 9.The authorized share capital of XXXXXXXXXX consists of an unlimited number of voting participating common shares without par value and an unlimited number of non-cumulative, non-voting, redeemable and retractable preferred shares without par value with a flexible non-cumulative dividend rate not to exceed XXXXXXXXXX% per annum. 10.The issued share capital of XXXXXXXXXX consists of XXXXXXXXXX common shares and XXXXXXXXXX preferred shares owned as follows: Class & Adjusted Paid-up Shareholder Number Cost Base Capital XXXXXXXXXX 11.The common shares of XXXXXXXXXX were issued upon incorporation in exchange for cash consideration of $XXXXXXXXXX per share. ...

Because the financial affairs of XXXXXXXXXX are inextricably linked with each other through the pooling of cash flows, intercorporate loans & guarantees and incurring and reallocating of common costs, this group of companies, along with any other directly or indirectly owned subsidiaries, are herein collectively referred to as "XXXXXXXXXX" for the purposes of this letter, except where otherwise noted. 5. ...

Their account numbers are as follows: Company CCRA Account # XXXXXXXXXX 3. ...

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. ...

The General Partner is entitled to XXXXXXXXXX % of the profits and losses of the Partnership, as well as the capital of the Partnership in the event of dissolution. 21. ...

This ruling replaces and rescinds Ruling # 2000- 004652, dated XXXXXXXXX, 2001. ...

The holder of Canco 2 Common Shares will be entitled to one (1) vote for each Canco 2 Common Share so held; and (b) one (1) non-voting, redeemable and retractable preferred share which shall be entitled to receive, as and when declared from time to time by the board of directors, non-cumulative dividends not exceeding an amount equal to XXXXXXXXXX % per annum calculated on the Canco 2 Special Share Redemption Amount (as hereinafter defined) (the "Canco 2 Special Share"). ...

The notes bear interest at the rate of XXXXXXXXXX % per annum (payable semi-annually) and mature on XXXXXXXXXX (the "XXXXXXXXXX Debentures"); f) Pursuant to unsecured notes in the principal amount of US $XXXXXXXXXX issued by PARENT on XXXXXXXXXX under the XXXXXXXXXX Indenture. ...

For the purpose of determining the Agreed Amount of the depreciable property of a prescribed class, the reference to "... the undepreciated capital cost to the taxpayer of all property of that class immediately before the disposition... ...