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[fn 35: … 2005-0141181C6 …] However, the ruling in Greenberg Estate also indicates that when an income beneficiary repays an excessive annual income distribution from a trust, the repayment may not disqualify the trust as a testamentary trust…. ... [fn 37:… 2005-0132271C6 …]… ...

Novotny, "An Update on Flow-through Shares in the Energy Sector", 2016 Conference Report (Canadian Tax Foundation),12:1-39-- summary under Subparagraph 12(1)(x)(iv) Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(x)- Subparagraph 12(1)(x)(iv) Inclusion of flow-through share indemnity payment under s. 12(1)(x)(iv) and deduction under s. 12(2) as “outlay" (p.12:28-29)...The CRA's view [f.n. 97 … 1991-167 …] was that the amounts paid by the PBC to the partnership under a typical flowthrough indemnity would receive the same tax treatment (for the PBC and the FTS holder) regardless of whether they were (1) simply paid out under the indemnity, (2) paid by the PBC after it was sued but before a court order, and (3) paid pursuant to a court order. …...The interpretation goes on to state that the payments would be reimbursements of an outlay that would be included in the partners' income under … subparagraph 12(1)(x)(iv). …... ...

. … Where a blocker is in place, the applicable treaty should be reviewed to confirm the Aggregator LP does not interfere with any desired treaty benefits. ... In that regard, in one Technical Interpretation [fn 33: … 2014-0563781E5 …] the CRA considered a situation in which a general partner of a limited partnership held a general partnership interest representing 1% of the interests in the limited partnership and, under the terms of the partnership agreement, the general partner had sole authority to manage and control the management activities and affairs of the partnership. ...

Joint Committee, "Impact of CAE case", 11 August 2023 Submission of the Joint Committee-- summary under Government Assistance Summary Under Tax Topics- Income Tax Act- Section 127- Subsection 127(9)- Government Assistance CAE indicated that a government loan lacking sufficient "ordinary commercial terms" – including one that was made otherwise than to promote the governmental commercial interests or that has a below-market interest rate – will be considered "government assistance" within the meaning of ss. 12(1)(x) and 127(9). ... As an example, the mandates of each of the Business Development Bank of Canada, Canada Infrastructure Bank, Export Development Canada, and Farm Credit Canada include providing loan financing to projects which are desirable for socio-political reasons and which may not have fully commercial terms – thereby resulting in such loans being treated as government assistance so as to cause such projects to not be economically viable due to the increased tax burden. ...

.] … An ordinary distribution is taxed in the year of distribution as ordinary income. … An excess distribution … is treated as though it were earned evenly over the period of ownership of the PFICC interest. ... [fn 183: Paragraph (d) of … "non-business income tax" in … 126(7).] ... The challenge with a CFC … is that the corporate investment income is imputed to the professional. ...

[fn 25: … 2000-0055463, 2005-0151691E5 and 2005-0126841R3.] Requirement in s. 149(1)(o.2)(iii)(C) for income to be derived from an “investment” (pp. 15:12-13)... ... [fn 28: … Gilhooly v. M.N.R., [1945] CTC 203 (EC), Westar Mining Ltd. v. ... [fn 39: 2006-0195451R3 …] Words and Phrases derived ...

Under clause 52(3)(a)(ii)(B), the amount of $30 that is determined under the formula "A + B" is added to ACB of the issued shares. ... Under clause 52(3)(a)(ii)(B), the amount of $30 that is determined under the formula "A + B" is added to ACB. ... Variable "B" computes to nil because paragraph 55(2.3) (b) did not apply. … If the dividend "amount" were $70, respecting recharacterization under subsection 55(2), the ACB denial rule does not apply. ...

Carrie Smit, "Amendments to 'Bump' Rules May Permit Foreign Shares as Deal Consideration", International Tax, No. 68, February 2013, p.1-- summary under Subparagraph 88(1)(c.3)(i) Summary Under Tax Topics- Income Tax Act- Section 88- Subsection 88(1)- Paragraph 88(1)(c.3)- Subparagraph 88(1)(c.3)(i) … where a foreign purchaser ("Forco") sets up a Canadian acquisition corporation ("Bidco") to acquire a Canadian target company ("Canco"), and the consideration to be paid for the Canco shares includes Forco shares, the tax cost bump will not be precluded provided that not more than 10% of the value of the Forco shares is attributable to Canco's property. … From a practical perspective, the Bump Amendment favours larger foreign purchasers (which are substantially more valuable than the Canadian target company) over smaller foreign purchasers. … It is not entirely clear, however, how the timing in the Bump Amendment is intended to apply. ...

Steve Suarez, "Canada's 88(1)(d) Tax Cost Bump: A Guide for Foreign Purchasers", Tax Notes International, December 9, 2013, p. 935-- summary under Subparagraph 88(1)(d)(ii.1) Summary Under Tax Topics- Income Tax Act- Section 88- Subsection 88(1)- Paragraph 88(1)(d)- Subparagraph 88(1)(d)(ii.1) Summary of s. 88(1)(d)(ii.1) … Expressed conceptually, the FMV of the partnership interest is deemed to be reduced by an amount representing that portion of the subsidiary's accrued gain on the partnership interest that is attributable to the sum of: the FMV of Canadian or foreign resource property owned by the partnership (directly or through other partnerships); and the difference between the FMV and cost amount of other forms of non-eligible property (for example, depreciable property or inventory) owned by the partnership, either directly or through other partnerships. ... Since the notional gains on the non-eligible property represent five-sixths ($25 / ($5 + $25)) of the total accrued gain ($30), for this purpose the FMV of the partnership interest ($100) is reduced by $25 (five-sixths of the $30 accrued gain on the partnership interest)] This means that the maximum s. 88(1)(d) bump on such partnership interest would be $5 ($75-$70). ...

… Common law rule (p. 8) In The Law of Contract in Canada (6th ed.), G.H.L. ... This meant that … A and B could not contract with B and C. Any attempt to make such a contract resulted in a legal nullity … Rule under Law of Property Act (Alberta) (p. 8) …Section 10(1) of the Law of Property Act (Alberta) provides that a contract is valid and enforceable in accordance with its terms notwithstanding that in or by the contract, inter alia, one of the parties (in our example, A Co) enters into an agreement with that party and some other person (A Co and its partner in their capacity as partners of ABLP). ...