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As at XXXXXXXXXX, Lossco's non-capital losses were as follows: Year of Expiry Amount XXXXXXXX $ XXXXXXXX XXXXXXXX $ XXXXXXXX XXXXXXXX $ XXXXXXXX XXXXXXXX $ XXXXXXXX XXXXXXXX $ XXXXXXXX Total $ XXXXXXXX Lossco's taxable income in respect of its XXXXXXXXXX taxation year is sufficient to utilize the non-capital loss of $XXXXXXXXXX that would otherwise have expired in XXXXXXXXXX. ...

Ainsi, le but principal de la société est d'exploiter une entreprise de développement et non pas de tirer un revenu de redevances ce qui a pour effet que la société n'est pas une " entreprise de placement déterminée ". ... Gestion détient XXXXXXXXXX % des actions votantes de Société Y et de Société Z. 3. ... L'entreprise de développement du Produit exploitée par Société Y est une " entreprise exploitée activement " selon la définition de cette expression que l'on retrouve au paragraphe 248(1) de la Loi. ...

24 July 1990 Ruling 59493 F- Form T106 Filing Requirement Unedited CRA Tags 233.1, 251(1)(a) 24(1) 5-9493   G. ... The filing of a Form is not required in respect of a taxation year in which there were no transactions. d.      ... It is, of course, a question of fact as to whether a transaction occurred in any taxation year. i.      ...

25 October 1989 Ruling 74141 F- Payments Out of Pension Funds where Contributions Both Before 1972 and After 1971 Unedited CRA Tags 40(1), 40(7)   October 25, 1989 To: Victoria District Office From: Financial Industries   Division Attention: Mr. ... Harding Chief, Source Deductions (613) 957-3499   File No. 7-4141 Subject: Section 40 of the ITAR 24(1) This is in reply to your memorandum of July 18, 1989 on the above-noted topic. ...

Corporations Unedited CRA Tags 110(1)(d)(iii)   September 19, 1989 TO- Current Amendments and FROM- Rulings Directorate Regulations Division Resource Industries   Section B. ... Nelson Acting Director 957-8984   File No. 7-3873 SUBJECT:  Stock Options in U.S. ...

5 December 1989 Ruling 74353 F- Capital Loss on Winding-up of Subsidiary Unedited CRA Tags 40(2)(g)(ii), 88(1.1), 80(3)   December 5, 1989 TO- VANCOUVER DISTRICT OFFICE FROM- Business and General   Division Mr. ... Eisner Chief of Audit (613) 957-2138   File No. 7-4353 SUBJECT:  Capital Loss on Winding-Up of Subsidiary This is in reply to your memorandum of September 15, 1989 concerning the application of subparagraph 40(2)(g)(ii) in the following situation: 24(1) OUR COMMENTS The comments in paragraph 6 of IT-239R2 are generally directed to a situation where a shareholder incurs a loss in respect of a loan with the only related tax ramification being that subparagraph 40(2)(g)(ii) will not deem the loss to be NIL provided the requirements in paragraphs 6(a) to (d) have been satisfied.  ...

CÉDANTE a par ailleurs à son passif des comptes à payer d'environ XXXXXXXXXX $, des avances à payer à FILIALE 1 d'environ XXXXXXXXXX $ et des avances à payer à FILIALE 2 d'environ XXXXXXXXXX $. ... FILIALE 1 a par ailleurs à son passif des dettes hypothécaires grevant ses immeubles totalisant environ XXXXXXXXXX $, des comptes à payer d'environ XXXXXXXXXX $ et des dépôts sur loyer d'environ XXXXXXXXXX $. ... FILIALE 2 a par ailleurs à son passif des dettes hypothécaires grevant ses immeubles totalisant environ XXXXXXXXXX $, des comptes à payer d'environ XXXXXXXXXX $ et des dépôts sur loyer d'environ XXXXXXXXXX $. ...

19 June 1989 Ruling 57591 F- Foreign Accrual Property Income- "All or Substantially All" Test Unedited CRA Tags 37.1(7)(c), 59(3.4)(a), 70(10) share of the capital stock of a family farm corporation, 95(1) excluded property, 248(1) small business corporation   June 19, 1989 TO- Legislative Affairs Directorate FROM- Specialty Rulings   Directorate Mr. ... Dalphy Director General 957-2117   File No. 5-7591 SUBJECT: "All or substantially all of the property" Excluded Property Subparagraph 95(1)(a.1)(ii) of the Income Tax Act (the "Act") We are writing to request your assistance in obtaining the views of the Department of Finance on the above-referenced subject. ...

The shareholdings of the Corporation are as follows: Share Common % Preferred % Shareholders Class Shares Shares Shareholder A Class A XXXXXX XXXXXXXX XXXXXXXXXX XXXXXXXXXX Class B XXXXXX XXXXXXXX XXXXXXXXXX XXXXXXXXXX Shareholder B Class B XXXXXXXXXX XXXXXXXXXX Shareholder C Class A XXXXXX XXXXXXXX XXXXXXXXXX XXXXXXXXXX Class B XXXXXX XXXXXXXX XXXXXXXXXX XXXXXXXXXX Shareholder D Class B XXXXXXXXXX XXXXXXXXXX Total XXXXXX XXXXXXXX XXXXXXXXXX XXXXXXXXXX 13. ...

PROPOSED TRANSACTION 6.XXXXXXXXXX will establish a Charitable Remainder Unitrust, to be known as the " XXXXXXXXXX " (the "Trust"), in the United States, in accordance with section 4 of Revenue Proclamation 90-31 and sections 664(d)(2) and (3) of the United States Internal Revenue Code (the "Code"). 7.XXXXXXXXXX will settle the Trust with shares of XXXXXXXXXX having a fair market value of $XXXXXXXXXX. 8.The Trust will have a U.S. trustee, the XXXXXXXXXX (the "Trustee"). ...