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17 August 1989 Ruling 74103 F- Capital Dividend Account Unedited CRA Tags 40(1)(a)(iii), 89(1) capital dividend account   August 17, 1989 Assessing and Enquiries Specialty Rulings Directorate Directorate Trust and SER Assessing Section T. Harris   957-2128 Attention:  D.I. Wyse Your file: Hav 4533-3-4   File No. 7-4103 Subject: Capital Dividend Account Paragraph 89(1)(b) This is in response to your memorandum of July 6, 1989 wherein you requested our views concerning the treatment of capital gains reserves when computing a corporation's capital dividend account (CDA) under paragraph 89(1)(b) of the Income Tax Act (the "Act"). ...

Ces opérations ont permis à GESTIONCO d'obtenir environ XXXXXXXXXX $ en espèces. ... La somme convenue sera établie à XXXXXXXXXX $ à l'égard des actions de catégorie "D" disposées et à XXXXXXXXXX $ à l'égard des actions de catégorie "E" disposées. ... Après le transfert, GESTIONX sera une " société rattachée " à GESTIONCO en vertu des paragraphes 186(2) et 186(4). 16. ...

Existing paragraph 23 is renumbered paragraph 24 and the words “B Co Loan” are replaced with “A Co Loan B” and the words “C Co Loan “ are replaced with the words “ A Co Loan C”. 5. Existing paragraph 24 is renumbered paragraph 25 and the word “and” following the words “... ... The words “the A Co Loan B” are added after the words “the B Co Loan” in the second sentence and in the third sentence the word “and” following the words “... ...

For the XXXXXXXXXX calendar year, XXXXXXXXXX % of Canopco2's XXXXXXXXXX revenue was derived from Canopco (representing CADXXXXXXXXXX) and XXXXXXXXXX % of its revenue was derived from arm's length parties (representing fees of CADXXXXXXXXXX). ... To facilitate the acquisition and financing of the US operations, Subco and Subco2 established US GP, a XXXXXXXXXX general partnership, and acquired XXXXXXXXXX % and XXXXXXXXXX % partnership interests respectively. 21. ... Yours truly, for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

"Facility" means XXXXXXXXXX facility owned XXXXXXXXXX% by Sellptp, XXXXXXXXXX % by Sellco6, XXXXXXXXXX % by Sellco7 and XXXXXXXXXX % by unrelated third parties. ... The partners of Sellptp and their equity interests are as follows (i) Sellco1- XXXXXXXXXX %, (ii) Sellco8- XXXXXXXXXX %, (iii) Keepco5- XXXXXXXXXX %, and (iv) Sellco2- XXXXXXXXXX %. ... Keepptp1 distributed the proceeds from the repayment described in paragraph 60, XXXXXXXXXX % to Sellco1 and XXXXXXXXXX % to Sellco8. ...

Norco1 currently owns approximately XXXXXXXXXX % of the common equity of Pubco. ... Pubco directly owns XXXXXXXXXX % of the equity interest in Forco1 and the remaining XXXXXXXXXX % is owned by Cansub, which is XXXXXXXXXX % owned by Pubco. ... Any new debt of Opco used to fund the Project bears interest at an inflation-adjusted rate of XXXXXXXXXX % per annum and any preferred share equity acquired in Opco bears cumulative dividends at an inflation-adjusted rate of XXXXXXXXXX % per annum. 23. ...

SCGM détient une participation de 99.99 % dans SCFGM qui est aussi une société en commandite. ... SCFGM a consenti à SCGM des avances qui totallisent 46,6 millions $ au 30 septembre 1995. ... Selon votre exemple, en prenant pour hypothèse que le 81% représente sa quote-part, GMI devra inclure 37.75 millions $ (soit 81% de 46.6 millions $). ...

A restrictive covenant may be positive or negative and shall:     (a) declare that such uses of the land as may be specified therein are forfeited;     (b) be registered as a deed under the Registry Act R.S.P.E.I  /1974, R-11;     (c) run with the land and be binding on the landowner and his successors in title;     (d) be enforceable by injunction to restrain any use in contravention of the covenant. ...

Moreover, we have previously provided favorable rulings in similar situations (albeit pre CRB)- (see for example # 991085, # 972734 and # 971058). ...

Ce revenu permettra à Contribuable de réclamer ses pertes agricoles restreintes. 9.3 Au moment de l’échange, les biens agricoles détenus par Contribuable seront des « biens admissibles » au sens du paragraphe 85(1.1) de la Loi. ... Le « capital versé », au sens du paragraphe 89(1) de la Loi, de ces actions de catégorie A sera nul. 11. ... La première donation, qui sera faite d’ici la fin de l’année XXXXXXXXXX, permettra à Contribuable de réaliser un gain en capital ne dépassant pas XXXXXXXXXX $. ...