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Reasons: See IC92-5 & 93-4 (archived) and attachment for procedure for obtaining approval for a customized T3 slip, including a consolidated T3 Slip. ...

Le paragraphe 248(1) de la la LIR fournit la définition suivante du terme "automobile" aux fins, notamment, du calcul des avantages imposables indiqués ci-dessus: Véhicule à moteur principalement conçu ou aménagé pour transporter des particuliers sur les routes et dans les rues et comptant au maximum neuf places assises, y compris celles du conducteur, à l'exclusion des véhicules suivants: [...] ...

Yours truly, Olli Laurikainen Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Legislation Branch ...

Yours truly, XXXXXXXXXX for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

En conséquence et compte tenu du fait que votre lettre ne décrit que sommairement une situation donnée hypothétique, les commentaires que nous formulons ci-après pourraient ne pas s'appliquer intégralement dans une situation particulière donnée. 1) Situation Donnée Vous nous avez présenté la situation décrite ci-après (la "Situation Donnée") dans le cadre de votre demande d'interprétation technique. a) Trois sociétés (ci-après respectivement "GESCO", "HOLDCO" et "OPCO") seraient des "sociétés privées sous contrôle canadien" au sens de la définition édictée au paragraphe 125(7). b) Un particulier ("X") détiendrait la totalité des actions émises et en circulation du capital-actions de GESCO. c) Un autre particulier ("Y") détiendrait la totalité des actions émises et en circulation du capital-actions de HOLDCO. d) Chacune de GESCO et HOLDCO détiendrait 50 % des actions émises et en circulation du capital-actions d'OPCO. ...

How payments made / received in a situation that does not involve a "farm-out" transaction of the type described in IT-125R4 are to be treated for income tax purposes. ...

The construction of the Facility is expected to last for a period of approximately XXXXXXXXXX years; (e) "Contract Period" is the period that includes the Construction Period and the Operating Period and is expected to last for a period of XXXXXXXXXX years; (f) "Contractor" means the joint venture between XXXXXXXXXX (a wholly-owned subsidiary of Z Co) and XXXXXXXXXX that will design and build the Project under an EPC Contract with the Partnership; (g) "CRA" means Canada Revenue Agency; (h) "Entity " is the XXXXXXXXXX; (i) "EPC Contract" means the engineering, procurement and construction contract between the Partnership and the Contractor; (j) "Facility" is the proposed XXXXXXXXXX; (k) "GP" is XXXXXXXXXX; (l) "Licence" is the non-exclusive licence that the Province will grant to the Partnership, pursuant to the Concession Agreement, to provide the Partnership with rights of use and access to the Site and the Facility, for the purposes of constructing the Facility and providing services during the Operating Period; (m) "Loan Agreement" is the agreement between XXXXXXXXXX and XXXXXXXXXX (collectively the "Lenders"), the Partnership, and GP pursuant to which the Lenders will make a loan to the Partnership; (n) "Operating Period" is the part of the Contract Period that begins immediately after the Construction Period and ends at the end of the Contract Period; (o) "Partnership" is a limited partnership formed under the laws of XXXXXXXXXX called the XXXXXXXXXX, with Z Co as the limited partner and XXXXXXXXXX as the general partner; (p) "Project" is the XXXXXXXXXX; (q) "Province" is the Province of XXXXXXXXXX; (r) "Site" is the land on which the Facility will be constructed; (s) "Substantial Completion" means the substantial completion of the construction of the Facility as outlined in the Concession Agreement; (t) "Taxable Canadian corporation" has the meaning assigned by subsection 89(1) of the Act; (u) "TSO" means Tax Services Office; and (v) "Z Co" is XXXXXXXXXX. ...

Chacun des Particuliers détiendrait 25 % des actions émises et en circulation du capital-actions d'une société donnée ("OPCO"). ...

En vertu de l'offre d'achat, il est stipulé que ACHETEURCO achète de VENDEURCO la DETTE pour 100 000$ (ayant un principal de 1 000 000 $) et des actions votantes et participantes du capital-actions de OPCO selon la formule suivante:? ...

Yours truly, XXXXXXXXXX for Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...