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The Sub-Fund1 Units and the Sub-Fund2 Units will not have any voting rights except the right, on written notice signed by Unitholders holding XXXXXXXXXX % of the units of Sub-Fund1 and Sub-Fund2, to require the Manager to resign. ... Yours truly, for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

For the purposes of the Plan, the Company shall convert Earnings received in a currency other than the lawful currency of Canada into the lawful currency of Canada using an appropriate methodology selected by the Company and used consistently from year to year; (i) "Effective Date" means: the date as of which the Initial Letter of Credit is to be issued; (j) "Employee" means: a person who is employed by an Employer; (k) "Employer" means: the Company or a company that is affiliated or associated with the Company that is designated by the President or any XXXXXXXXXX Directors of the Company, as an Employer, provided such company adopts the Plan and agrees to make the Notional Employer Contributions required under the Plan in respect of its Employees; (l) "Event of Default" means: an occurrence of an event, as specified in the Trust Agreement, which requires the Trustee to demand payment under a letter of credit; (m) "Initial Letter of Credit" means: a Letter of Credit as described in 29 below; (n) "Investment Options" means: the notional investment options described in 10 below; (o) "Notional Account" means: an account described in 7 below; (p) "Notional Employer Contributions" means: notional contributions as described in 7, 8 and 23 below, as applicable, that are made to a Plan Member's Notional Account by the Plan Member's Employer; (q) "Notional Investment Earnings" means: the notional amount of investment income credited to a Plan Member's Notional Account pursuant to the provisions described in 7 below; (r) "Plan" means: before the proposed transactions, the "XXXXXXXXXX ", sponsored and maintained by the Company, as described in 3 through 18 below, and after the proposed transactions, the "XXXXXXXXXX " as described in 3 through 18 and 19 through 27 below; (s) "Plan Member" means a DC Member or a TCN Member, as applicable. ...

The distribution is determined annually by approval of not less than XXXXXXXXXX % of the Partners. ... (e) Upon the death of a Partner, the deceased Partner's partnership interest is forfeited and the deceased Partner's estate is entitled to XXXXXXXXXX % of the Partner's Tax-Paid Capital and any distributable but unpaid profits allocated to the deceased Partner in respect of the portion of the current or prior fiscal periods preceding death. ...

Negotiations are ongoing and while a final draft of the purchase and sale agreement is not currently available, it is anticipated that the final form of the purchase and sale agreement for the Target Shares, which will be governed by the law of XXXXXXXXXX, will include the key terms as described in paragraphs 3.2 to 3.10 below. 3.2 The Vendor and the Purchaser will agree that at Closing, the Target will not hold the Excluded Assets, nor will it be responsible for the Excluded Liabilities. 3.3 The Purchase Price will be equal to approximately XXXXXXXXXX and will consist of the following components: (a) XXXXXXXXXX payable in cash at Closing; (b) an amount equal to the amount of the Surplus Assets, payable at or immediately following Closing in cash, cash equivalents or a combination thereof (in Purchaser's sole discretion); (c) XXXXXXXXXX payable in cash no later than the XXXXXXXXXX anniversary following the Closing, and (d) XXXXXXXXXX (which is anticipated to constitute a significant percentage of the Purchase Price) payable without interest in cash, in quarterly amounts, commencing for the quarter ended XXXXXXXXXX and for each full quarter thereafter, payable no later than XXXXXXXXXX days following the last date of each quarter, with each such payment to be in an amount that is equal to XXXXXXXXXX % of the Quarterly Additional Product Consideration for such quarter. 3.4 Notwithstanding the payment terms set forth in paragraph 3.3(d) above, upon at least XXXXXXXXXX business days' written notice to the Vendor, at any time or from time to time, as applicable, the Purchaser or an affiliate thereof may pay the Vendor any or all of the balance of the Obligation not previously paid to the Vendor based on the Quarterly Additional Product Consideration pursuant to paragraph 3.3(d). ... In other words, the Purchase Price will be reduced by the unpaid amount of the Obligation if the cumulative amount of the Quarterly Additional Product Consideration received by the Target and/or any successor or permitted assignee thereof (XXXXXXXXXX % of which is paid or payable to the Vendor under paragraph 3.3(d) above) during the period ending on the Threshold Anniversary is less than the Threshold Amount. ...

Other decisions with respect to the following matters require the approval of XXXXXXXXXX % of the Partners present: (i) any amendment to the Partnership Agreement; (ii) any amendment to the Income Distribution Plan; (iii) the admission of a new Partner; and (iv) the expulsion of a Partner. ... (e) A quorum of XXXXXXXXXX % of all Partners is required at a duly constituted business meeting with respect to any decisions of the Partners. ...

.), the Federal Court-Trial Division considered the meaning of the term "... an amount has become payable to a taxpayer in a taxation year... ... In Mid-West Abrasive Company, the Court looked to the surrounding words and stated: "... 'In respect of the year' refers, in my opinion, to the year during which the borrowed money was used and not the year in which the lender chose to make the request for interest... ...

Provided that: a) each of Trust B and the Fund is a mutual fund trust within the meaning of subsection 132(6) at the Transfer Time; b) the property transferred by Trust B to the Fund has an aggregate fair market value equal to at least XXXXXXXXXX % of the fair market value of all property owned by Trust B at the Transfer Time; and c) Trust B and the Fund jointly elect, in prescribed form within the prescribed time in paragraph (c) of the definition of "qualifying exchange" in subsection 132.2(2), the transactions described in paragraphs 32 to 36 will constitute a "qualifying exchange" such that the rules in subsection 132.2(1) will apply to such transactions. ... XXXXXXXXXX Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Aux termes de cette disposition, une résidence principale est définie comme suit: [...] bien- logement ou droit de tenure à bail y afférent, ou part du capital social d'une société coopérative d'habitation acquise dans l'unique but d'acquérir le droit d'habiter un logement dont la coopérative est propriétaire- dont le contribuable est propriétaire au cours de l'année conjointement avec une autre personne ou autrement, à condition que: a) le contribuable étant un particulier autre qu'une fiducie personnelle, le logement soit normalement habité au cours de l'année par le contribuable, par son époux ou conjoint de fait ou ex-époux ou ancien conjoint de fait ou par un enfant du contribuable; Comme le mentionne cette disposition, afin qu'un bien soit désigné comme étant la résidence principale d'un contribuable (en l'espèce, vous-même), il est nécessaire que ce bien ait été "normalement habité" par le contribuable, par son époux ou conjoint de fait ou ex-époux ou ancien conjoint de fait ou par un enfant du contribuable. ... Les passages clés de l'article 54 se lisent comme suit: Toutefois, sous réserve de l'article 54.1 (ce dernier n'est pas applicable dans votre situation), le bien ne peut en aucun cas être considéré comme la résidence principale d'un contribuable pour une année d'imposition: c) à moins que le contribuable, étant un particulier autre qu'une fiducie personnelle, ne l'ait désigné comme étant sa résidence principale pour l'année en la forme et selon les modalités réglementaires et qu'aucun autre bien n'ait été désigné pour l'année, pour l'application de la présente définition, par l'une des personnes suivantes: [...] ...

Any investor or group of investors that holds at least XXXXXXXXXX % of the units of the REIT will be entitled to appoint a member to the Board of Trustees of the REIT. ... Yours truly, XXXXXXXXXX Section Manager For Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

& B Yes C&D. No Reasons: A.. Substantially the same issues as in past ruling 2002-018047. ... XXXXXXXXXX Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...