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The two deferred payments were not made on the agreed dates because of disagreements about the method for their computation. 21 months after the closing date, the parties agreed that a deferred payment of $50,000, rather than $200,000 + $300,000, would be paid. ...

Further … a personal guarantee of the amount owing under a vendor take-back promissory note by the controlling shareholder of the purchaser corporation would not, where the purchaser corporation has the capacity to make the scheduled payments under the promissory note (and absent any other factors indicative of de facto control), result in the holder having de facto control of the purchaser corporation. ...

Before concluding that (by virtue of the exception in s. 67.1(2)(c) s. 67.1(1) did not limit the deduction to the taxpayer for its incurring of the meal allowances and that such limitation instead applied to the purchasers respecting the cumulative amount of the meal allowances referred to in the interim invoice note, CRA indicated: The expression “amount … compensated” in s. 67.1(2)(c) was used in the sense of “paid or reimbursed”. ...

. … HBP participants who withdraw over more than one year will generally be contacted by the CRA to confirm details of their participation. ...

Assuming that an amount under the guarantee agreement became payable within 12 months after the time of the cessation of Aco’s business, s. 39(12) applied to all amounts repaid under the guarantee agreement – so that Mr. ...

In finding that the correction of the terms of the partition through the partial mortgage assumption by A did not produce proceeds of disposition to B (and before finding that the compensation to B for the excess interest payments he had made on such assumed mortgage amount produced a s. 12(1)(x)(iv) inclusion to him), the Agency stated: [W]ithin the framework of the out-of-court settlement agreement, Brother A and Brother B genuinely intended to correct the error that occurred during the partition … [and] they did not intend to pay compensation (a cash payment) to offset the inequality in the partition. ...

. … [I]n... Kaiser... 91 DTC 1057...the taxpayer tried [unsuccessfully] to convince the Tax Court that foreign taxes paid on employment income were deductible under subsection 20(12).... ...

. … Opco Before the [above] transfers of shares…Opco was controlled by a related group…consist[ing] of either A and B, or Holdco A and Holdco B. ...

Preliminarily to a Plan of Arrangement: Aco will transfer the Bco Notes (having an adjusted cost base equal to their principal) to a newly-incorporated CBCA corporation (Newco1) in consideration for the issuance of Newco1 common shares Aco will transfer its Newco1 common shares to Bco in consideration for the issuance of a nominal number of Bco common shares the paid-up capital of the Newco1 common shares will be reduced Newco1 will be wound-up into Bco, with Bco making a s. 80.01(4) election a CBCA corporation (New Aco) will be incorporated Under the Plan of Arrangement: convertible debentures owing by Aco will be converted into Aco common shares Aco (and New Aco on its behalf) will deliver or issue cash, Aco senior notes, Aco debentures exchangeable into New Aco common shares and New Aco common shares in exchange for the debt (which is then cancelled) of existing debt holders of Aco – with Aco thereafter issuing first preferred shares and notes to New Aco in consideration for the issuance of the New Aco common shares to such debt holders the pre-Arrangement common and preferred shares of Aco will be purchased by Aco in consideration for the delivery of New Aco common shares and cashless warrants to acquire New Aco common shares Rulings: ss. 40(2)(e.1) and 53(1)(f.1) will apply to the dispositions of the Bco Notes to Newco1, so that their ACB is preserved the extinguishment of the Bco Notes on the winding-up of Bco will not give rise to a forgiven amount (per s. 80.01(4)) interest on the debt issued by Aco to the former debt holders will be deductible provided the interest on the former debt was deductible capital losses arising to Aco under s. 111(4)(d) on the acquisition of its control by New Aco [i.e., because its first preferred shares are voting?] ...

The each will own ½ of the common shares of the "Project General Partner" of New LP and subscribe for an equal number of LP units. ...