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"Average Forward Price" with respect to a Forward Contract C means, on any business day, an amount equal to the quotient obtained by dividing the Cumulative Forward Notional Amount on such day by the Cumulative Notional Units on such day; "Counterparty C" means XXXXXXXXXX; "Cumulative Forward Notional Amount" with respect to a Forward Contract C means, on any business day, an amount equal to the sum of all Forward Notional Amounts from the commencement of the Forward Contract C up to and including such day; "Cumulative Notional Units" with respect to a Forward Contract C means, on any business day, the sum of all Notional Units from the commencement of the Forward Contract C up to and including such business day; "Forward Contract C" has the meaning set out below in this letter; "Forward Notional Amount" with respect to a Forward Contract C means on any business day an amount equal to the product obtained by multiplying the Notional Units on such day by the Forward Price on such day; "Forward Price" with respect to a Forward Contract C means on any business day the amount per unit equal to the product obtained by multiplying (i) the net asset value per unit of the Underlying Fund on the preceding business day by (ii) 1 + (Rate + XXXXXXXXXX) x Term/365, where Term is the number of calendar days from and excluding that business day to and including the Maturity Date of the Forward Contract C, and Rate is a percentage rate agreed upon with Counterparty C from time to time; "Maturity Date" with respect to a Forward Contract C means the date as of which either the Fund or Counterparty C pays the Settlement Amount to the other in respect of the Forward Contract C; "Notional Units" with respect to a Forward Contract C means the number of units of the Underlying Fund with respect to which the Forward Contract C is entered into; "Settlement Amount" with respect to a Forward Contract C means the amount obtained by multiplying (i) the number of Cumulative Notional Units on the Maturity Date by (ii) the closing net asset value per unit of the Underlying Fund on the business day preceding the Maturity Date minus the Average Forward Price on the Maturity Date. ...

XXXXXXXXXX XXXXXXXXXX 3-992726 XXXXXXXXXX À l'attention de XXXXXXXXXX Le XXXXXXXXXX 1999 Mesdames, Messieurs, Objet: Demande de décisions anticipées en matière d'impôt sur le revenu XXXXXXXXXX (ci-après collectivement les « XXXXXXXXXX ») La présente est en réponse à vos lettres du XXXXXXXXXX par lesquelles vous nous demandez des décisions anticipées en matière d'impôt sur le revenu pour le compte des contribuables susmentionnés relativement aux faits et transactions projetées décrits ci-après. ... XXXXXXXXXX est une société canadienne imposable et XXXXXXXXXX telles que définies respectivement au paragraphe 89(1) de la Loi de l'impôt sur le revenu (ci-après la « Loi »). 2. ... En ce qui concerne les transactions projetées particulières XXXXXXXXXX le but de ces transactions est de s'assurer que la valeur liquidative des unités du XXXXXXXXXX respect la norme établie par le marché à l'égard des parts dans une fiducie de fonds mutuels XXXXXXXXXX et qu'à cet égard la valeur liquidative des unités XXXXXXXXXX soit fixée à XXXXXXXXXX $ l'unité. ...

19 April 1990 Ruling 58761 F- Foreign Tax Credit Subchapter "S" Unedited CRA Tags 126(1), 20(11), 20(12) 19(1) File No. 5-8761   K.B. Harding   (613) 957-2129 April 19, 1990 Dear Sirs: This is in reply to your letter of September 27, 1989 concerning subsection 126(1) of the Income Tax Act (the "Act") as it relates to "S" corporations in the United States. ...

27 April 1990 Ruling 59663- Transfert entre régimes enregistrés de pension Unedited CRA Tags 56(1)(a), 60(j), 147.3 19(1) File No. 5-9663   M. Lambert   (613) 957-8953 le 27 avril 1990 Monsieur, Objet:  Transfert d'un montant d'un Régime enregistré de pension à un autre Régime enregistré de pension La présente est en réponse à votre lettre du 22 février 1990 dans laquelle vous nous demandez les procédures à suivre pour permettre à un employé de transférer des fonds accumulés dans un Régime enregistré de pension (R.E.P.) à un autre R.E.P. ...

21 February 1990 Ruling 59363 F- Capitalization of Interest Unedited CRA Tags 16(1) 19(1) File No. 59363   G. Ozols   (613) 957-2139 February 21, 1990 Dear Sirs: Re:  Capitalization of Interest This is in reply to your letter of January 3, 1990 seeking our opinion on whether any interest income would be deemed to arise under the Income Tax Act (the "Act") where shares are purchased on an instalment payment basis. ...

8 February 1990 Ruling 58081 F- Capital Cost of Property Eligible for Investment Tax Credit Unedited CRA Tags 80(1), 127(9) investment tax credit, 127(11.1), ITR 5400 19(1) File No. 5-8081   C.R. Bowen   (613) 957-2096 February 8, 1990 Dear Sirs: Re:  Subsections 80(l) and 127(11.1) We are writing in reply to your letter of May 5, 1989, wherein you requested our opinion on whether the capital cost to a taxpayer of a property eligible for investment tax credit referred to in subsection 127(11.1) of the Income Tax Act (the "Act") must be reduced by the amount of a debtor's gain on settlement of a debt referred to in subsection 80(l) of the Act which has been applied to reduce the capital cost of the property in accordance with section 5400 of the Income Tax Regulations (the "Regulations").  ...

Pension Plan Rollovers to IRA Unedited CRA Tags 56(1)(a)(i), 56(1)(x), 60(j), 248(1) retirement compensation arrangement 19(1) File No. 5-9491   A.B. Adler   (613) 957-8962 February 12, 1990 Dear Sirs: Your letter dated January 4, 1990, written on behalf of your client 19(1) and addressed to our Audit Division, was recently referred to this office for reply. 24(1) Also, you referred us to our position re "Treatment of U.S. ...

12 February 1990 Ruling 59391 F- Cash Purchase Ticket Assigned to a Partnership Unedited CRA Tags 97(2), 76(4), 85(1)(c.1), 103(1), 103(1.1), 248(1) cost amount 19(1) File No. 5-9391   S. Shinerock   (613) 957-2108 February 12, 1990 Dear Sirs: Re:  Cash Purchase Ticket Assigned to a Partnership We refer to your letter of January 12, 1990, in which you requested a technical interpretation with respect to an individual who carries on  24(1) You have requested that we advise you if a cash purchase ticket can be transferred to a partnership pursuant to a joint election filed by the individual and the other members of the partnership under subsection 97(2) of the Act.  ...

1 October 1990 Ruling 901731 F- Withholding Requirements under Canada-Philippine Income Tax Convention Unedited CRA Tags 2(3), 6(1)(f), 115(1)(a)(v), 115(2), 104(2), 153(1)(a), 248(1) person ITR 100(1), 101, 102, 200 24(1) 901731   R.S. Biscaro   (613) 957-2122 19(1) October 1, 1990 Dear Sirs: This is in response to your letter of July 25, 1990 in which you request our comments concerning the withholding requirements of  24(1)  As it is a question of fact as to whether an individual is a resident of the Philippines and a non-resident of Canada (refer to IT-221R2) we have assumed, for purposes of our reply, that the individual in question is a resident of the Philippines and a non-resident of Canada. ...

30 November 1989 Ruling 58661 F- Automobile Allowances Unedited CRA Tags 18(1)(r), 6(1)(b)(v), 6(1)(b)(vi), 6(1)(b)(vii.1), 6(1)(b)(x), 6(1)(b)(xi) 19(1) File No. 5-8661   A. Humenuk   (613) 957-2135 November 20, 1989 Dear Sirs: Re:  Automobile Allowances We are replying to your letters of August 29, 1989, and September 25, 1989, concerning the Fact Sheet on Employer-Provided Motor Vehicle Allowances issued by this Department in February 1989 (the "Fact Sheet").  ...