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Des 90 actions détenues par monsieur et madame Gasner, étaient des actions comportant les caractéristiques des actions ordinaires alors que 80 étaient des actions privilégiées rachetables pour 1,00 $ l'action et qui donnaient droit à un dividende fixe, préférentiel et cumulatif de 10% sans plus. ... "Lorsqu' ils ont prétendu mettre fin à leur ontrôle de l'intimée en lui faisant émettre 80 actions privilégiées, pour la somme de 80 $, aux actionnaires minoritaires qui détenaient 10 pour cent des actions ordinaires, les Gasner, les Wingold ont retenu un droit capital qu'ils ont par la suite cédé à Validor, celui de liquider la société intimée si jamais il était dans leur intérêt de le faire. ... Le contrôle, au sens véritable du terme, n'a pas été abandonné par les Wingold (et leur successeur, Validor) en 1960, par suite de l'émission au groupe Gasner d'actions privilégiées pour la somme de 80 $. ...

B 1 common share 1 common share FMV = $1,000 FMV = $1,000 OPCO In the above example, Opco issues another share to Mrs. ... Round Table- Federal Taxation system 33.25 Answer by the Department of Revenue The Department has appealed Fortin & Moreau to the Federal Court-Trial Division. ... However, the exception does not apply to buildings including a permanent R & D infrastructure. ...

Principal Issues: This ruling is a major revision of, and therefore replaces and rescinds, Ruling # 2000- 005024, dated XXXXXXXXXX, 2000. ... This ruling replaces and rescinds Ruling # 2000- 005024, dated XXXXXXXXXX, 2000. ... The remaining XXXXXXXXXX % membership interest in XXXXXXXXXX is owned by XXXXXXXXXX, an arm's length third party. ...

Granby Construction & Equipment Ltd. v. M.N.R. (89 DTC 456) (Tax Court of Canada) applied the Hogan case but only with respect to the general principles on determining when a debt is bad. ...

Attachment General Formula Rate for a Team A = General Formula Rate for a Team B Where “A” represents the number of days that a regular member of the team is expected to be present in Canada during the team’s regular season (including pre-season). ...

Attachment General Formula Rate for a Team A = General Formula Rate for a Team B Where “A” represents the number of days that a regular member of the team is expected to be present in Canada during the team’s regular season (including pre-season). ...

Yours truly, for Director Reorganizations and Foreign Division Rulings Directorate Legislative and Intergovernmental Affairs Branch ANGIND E DOCNUM 9401365 REPLACES TYPEKEY R AUTHORDV LEGS AUTHOR CCHOUI DESCKEY 5 RATEKEY 1 REFDATE 940722 ETADYEAR ETADSORT ADMINACC LEGS ACCESSLV LEGS99 SUBJECT Non-qualifying real property SECTION ITA-110.6(1) SECTION SECTION SECTION SECTION $$$$ Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

LAW: An "employee benefit plan" is defined in subsection 248(1) and the words which are relevant to the Plan described above are as follows: An arrangement under which contributions are made by an employer... to another person with whom the employer does not deal at arm's length (... the "custodian" of an employee benefit plan) and under which one or more payments are to be made to or for the benefit of employees or former employees of the employer or persons who do not deal at arm's length with any such employee or former employee. ...

The reference to "Supplemental Plan is implemented by XXXXXXXXXX " in the last paragraph is hereby deleted and replaced by "proposed transactions are completed by XXXXXXXXXX". ...

" 7. Paragraph 36 will be amended to read as follows: Oco will redeem all of its Oco XXXXXXXXXX Shares held by Cco for an amount equal to their fair market value, being the Oco XXXXXXXXXX Aggregate Redemption Amount. ...