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The issued share capital of DC consists of: Shareholder # of shares Class PUC ACB Mr. A XXXXXX A $ XXXXXX $ XXXXXX Mr. B XXXXXX A $ XXXXXX $ XXXXXX Mr. C XXXXXX A $ XXXXXX $ XXXXXX Mr. A XXXXXX D $ XXXXXX $ XXXXXX Mr. C XXXXXX D $ XXXXXX $ XXXXXX All of the shares of the capital stock of DC represent capital property to the shareholders. 7. ...

Par ailleurs, le revenu gagné en main attribuable aux actions ordinaires des ancienne et nouvelle catégorie détenues par Holdco sera d’un montant d’environ de XXXXXXXXXX $ plutôt que XXXXXXXXXX $. ... Par ailleurs, la contrepartie totale payée par Acheteur sera fixée à environ XXXXXXXXXX $. ... Chaque droit de souscription permettra à son détenteur enregistré de recevoir, à la date de clôture, un tranche de XXXXXXXXXX $ de capital de débenture, portant intérèt à un taux de XXXXXXXXXX % sans aucun paiement ou contrepartie additionnelle. ...

7 February 1990 Ruling HBW13891 F- Clearance Certificates Unedited CRA Tags n/a   February 7, 1990 Mr. ... Fioravanti   957-2073 Attention:  Mara Praulins   HBW 1389-1 TX21-  Clearance Certificate (for final destruction)TX21-A  Clearance Certificate (to date of death)TX21-B  Clearance Certificate (for partial distribution) Further to your memorandum of January 12 the provincial and territorial income tax acts listed on the certificates are current.  ...

20 February 1990 Ruling 59483 F- Butterfly Reorganizations- Transfer of Property on Net Equity Basis Unedited CRA Tags 85(1), 55(3)(b) 19(1) File No. 5-9483   S. ... It is intended that Bco transfer the following properties to Aco under a reorganization that would be carried out pursuant to paragraph 55(3)(b) of the Act:     Tax Cost Fair Market Value Liabilities Allocated    Specific           Non-Specific Property 1 $     1 2,000 1,000 300 Property 2 2,000 4,000- 600 The reorganization will be carried out on a "net equity basis", whereby each of the properties will be transferred net of its respective liabilities.  ... Current liabilities will be allocated to cash and near cash property, including accounts receivable, inventory and prepaid expenses, on a proportionate basis, to the extent of the fair market value of such property; 2.      ...

10 October 1990 Ruling 9006303 F- Deduction Secured Interest Unedited CRA Tags 20(1)(e), 110.6(1) cumulative net investment loss, ITR 1100(14) 24(1) 3-900630   C. ... We regret to advise you that we are unable to provide you with the rulings requested for the following reasons: 1.      ... Your requests concerned the income tax consequences of proposed transactions to a group of unidentified taxpayers, rather than to a specific taxpayer. 2.      ...

18 July 1989 Ruling 58283 F- Conditional Loan Unedited CRA Tags 18(6), 18(4) 19(1) File No. 5-8283   Wyman W. Webb   (613) 957-2109 July 18, 1989 19(1) Re:  Subsection 18(6) of the Income Tax Act ("Act") This is in reply to your letter of June 21, 1989 with respect to the application of subsection 18(6) of the Act. ...

26 January 1990 Ruling 32901 F- Non-Resident Withholding Tax on Interest Payment Unedited CRA Tags 212(1)(b) 19(1) File No. 3-2901   Kevin J. Donnelly   (613) 957-3500 January 26, 1990 Dear Sirs: Re:  Request for an Advance Income Tax Ruling 24(1) We are replying to your letter dated December 3, 1989 requesting advance rulings with respect to 24(1) We are unable to provide the requested advance income tax ruling. ...

Certain particulars of the issued capital of DC are as follows: Shareholder # Common $ ACB $ PUC # Pref $ ACB $ PUC Ms. ... For the purposes of the joint election described in Paragraph 12, the reference to "the UCC to the taxpayer of all of the property of that class immediately before the disposition …" in subparagraph 85(1)(e)(i) shall mean the proportion of the UCC to DC of all the property of that class immediately before the transfer that the FMV at that time of the property that is transferred is of the FMV of all the property of that class at that time. ...

23 June 1989 Ruling 73971 F- Canadian Social Security Agreements Unedited CRA Tags 217, 110(1)(f)   June 23, 1989 Non-Resident I.A.S. Section Specialty Rulings Directorate   K.B. Harding W.G. Pembroke 957-2129 Section Head   File No. 7-3971 Subject: Canadian Social Security Agreements This is in reply to your letter of which was received in this office on June 2, 1989 concerning the treatment of payments under the Old Age Security Act (OAS) and the Canada (Quebec) Pension Plan (CPP/QPP) where the taxpayer makes an election under section 217 of the Income Tax Act (the "Act") and the individual is a resident of a country with which Canada has concluded a social security agreement. ...

29 November 1989 Ruling AC4125D1 F- Tax Rates in Denmark Unedited CRA Tags n/a   November 29, 1989 Calgary District Office Provincial and International   Relations Division Attention:  Mr. ... Watson Chief of International 957-2072 Audit, Room 350   HBW 4125-D1 19(1) Earlier we sent a copy of the response that was received from the Danish Tax Authorities.  24(1).  ...