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Short (613) 957-2134 Legal Services — R.C.M.P. Department of Justice Room G-225 1200 Vanier Parkway Ottawa, Ontario K1A 0R2 Attention: Suzanne N. ...

Yours truly, Chief Resource Industries Section Bilingual Services & Resource Industries Division Rulings Directorate ...

Chief Financial Institutions Bilingual Services & Finance Division ...

La division 60 j.l)(ii)(A) de la Loi précise que le montant maximum qui peut être transféré à titre de cotisation à une caisse ou à un régime enregistré de pensions ou à titre de prime dans un régime enregistré d'épargne-retraite (REER), abstraction faite de la division 60 j.l)(ii)(B) de la loi, eat constitué du produit de 2000 $ par le nombre d'années pendant lesquelles l'employé ou ancien employé était au service de l'employeur ou d'une personne liée à celui-ci. ...

"Safe income" refers to the "... income earned or realized after 1971... ...

The particular aspect of the paper with which you are concerned, and which is described on page 18:22 of the 1988 Conference Report, pertains to the transfer of a property by a (parent) corporation to a wholly-owned subsidiary (the "controlled corporation ") in consideration for shares of the controlled corporation. ...

" as referred to in subsection 55(2) of the Act, with respect to two classes of common shares of the taxable Canadian corporation ("Opco"), and a class of preferred shares of Opco. ...

(c) Since a partnership is by definition "... the relation that subsists between persons carrying on business in common with a view to profit" (paragraph 2 of IT-90) it is our view that the sale of assets to a corporation by the LP followed shortly thereafter by a sale of the capital shares by the LP could also be an adventure in the nature of trade. ...

Whether or not an amount may be determined under paragraph 88(1)(d) of the Act and added to the cost of the shares of the Newcos to P Co. will depend upon the satisfaction of a number of requirements including that the shares were "... owned by (T Co.) at the time (P Co.) last acquired control of (T Co.) and (were owned) thereafter without interruption until such time as (they were) distributed to (P Co.) on the winding-up... ...

Votre dépôt de 250.00 $ vous parviendra ultérieurement. Veuillez agréer, Monsieur, l'expression de nos sentiments distingués. pour le Directeur Divlsion des services bilingues et des industries d'exploitation des ressources Direction des décisions Direction générale de la legislation et des affaires intergouvernementales ...