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Ruling
2008 Ruling 2008-0273471R3 - XXXXXXXXXX Ruling Request
ForsubB owns XXXXXXXXXX % of the issued and outstanding common shares of ForOp and XXXXXXXXXX owns the other XXXXXXXXXX %. 14. ... Non-Treatyco2 and XXXXXXXXXX shall participate in each Utilisation request at a proportion of XXXXXXXXXX % for Non-Treatyco2 and XXXXXXXXXX % XXXXXXXXXX. ... For example if XXXXXXXXXX % of the total of XXXXXXXXXX Debt is done through Canada then at least XXXXXXXXXX %, but no more than XXXXXXXXXX %, of the total of XXXXXXXXXX Debt XXXXXXXXXX would also need to be done through Canada. ...
Ruling
2000 Ruling 2000-0033793 - Butterfly Reorganization
The owners of the issued and outstanding shares of Opco, the PUC and ACB of those shares are as follows: Class Of No. of Shareholder Shares Shares PUC ACB $ $ Mr. ... X $ XXXXXXXXXX Mr. Y XXXXXXXXXX Mr. Z XXXXXXXXXX Total $ XXXXXXXXXX 7. ...
Ruling
2005 Ruling 2004-0088681R3 F - Split-up butterfly
Les actions émises et en circulation du capital-actions de OPCO sont détenues de la façon suivante: JVM ($) Détenteurs Nombre et catégorie PBR ($) CV ($) estimée GESTCO1 XXXX catégorie "A" XXXXXXXXXX XXXX catégorie "D" XXXXXXXXXX GESTCO2 XXXX catégorie "A" XXXXXXXXXX XXXX catégorie "F" XXXXXXXXXX Le prix de rachat des XXXXXXXXXX actions de catégorie "D" et XXXXXXXXXX actions de catégorie "F" est de XXXXXXXXXX $ chacune. ... Ceci sera effectué par la disposition d'un intérêt indivis de 50 % de tous les biens possédés par OPCO sauf l'encaisse, et d'un montant d'argent correspondant à 50 % de l'encaisse. ... La première série de transferts prévoira les transferts par OPCO de XXXXXXXXXX $ à GESTCO1 et de XXXXXXXXXX $ à NOUCO. ...
Ruling
30 November 1996 Ruling 9624583 - VARIATION OF TRUST TO ALLOW INCOME STREAMING
Principal Issues: Trust variation to allow streaming of source of income. 1.Does the variation cause a disposition & resettlement of the trust property? ... GAAR does not apply- streaming of income in this case not a misuse or abuse; see GAAR submission dated March 12, 1997 & minutes of March 26, 1997--- minutes # 970302. ...
Ruling
17 October 2012 Ruling 2010-0376681R3 - Internal reorganization - 55(3)(a)
(c) Class C (i) Non-voting; (ii) Entitled to a monthly, non-cumulative dividend, at a rate varying between XXXXXXXXXX % and XXXXXXXXXX of XXXXXXXXXX % of their RV, taking rank before any other class of shares; (iii) Redeemable at the request of the holder at any time at an amount corresponding to their RV (the FMV of the consideration received for their issue, plus any declared and unpaid dividends). ... The Trust will distribute XXXXXXXXXX % of its class A shares of Opco and XXXXXXXXXX % of its class D shares of Opco to each of Mr. ... B3 assume approximately XXXXXXXXXX % of Opco’s debt as part of the reorganization. ...
Ruling
30 November 1997 Ruling 9731493 F - DÉDUCTIBILITÉ D'UNE RISTOURNE
Au XXXXXXXXXX, le placement était comptabilisé à une valeur de XXXXXXXXXX $. Donc au plan comptable, la vente procure un gain sur disposition approximatif de XXXXXXXXXX $. 18.Le Ministère procède actuellement à la vérification de La Coopérative. ... Le paiement de la ristourne sera composé d'une partie payée en argent, soit XXXXXXXXXX $ et d'une partie en parts privilégiées, d'une valeur de XXXXXXXXXX $, rachetables selon les conditions prescrites par les règlements de La Coopérative. ...
Ruling
2003 Ruling 2002-0180523 F - MISE A PART DE L'ARGENT-INTERET
Ses revenus annuels bruts de commissions provenant de l'exploitation de son entreprise d'agent immobilier excèdent légèrement XXXXXXXXXX $. 3. ... Monsieur X a déposé à la XXXXXXXXXX une offre d'achat sur un XXXXXXXXXX d'une valeur d'environ XXXXXXXXXX $. ... Après cet achat, le solde du prêt hypothécaire s'élèvera approximativement à XXXXXXXXXX $. 7. ...
Ruling
2015 Ruling 2014-0527961R3 - Deemed dividend under subsection 90(2)
As required by Country X's corporate law, FA's register of members distinguishes and separately identifies the € shares and the US$ shares held by each shareholder. 10. ... No dividend can be paid on the US$ shares exclusive of the shares and vice versa. ... Given the present difference in value between the € and the US$, the paid in capital of the shares on a per share basis is greater than the paid in capital of the US$ shares and, as a result, the shares will be entitled on a per share basis to a larger proportion of dividends and to a larger proportion of the assets available for distribution on a winding up of FA. ...
Ruling
2010 Ruling 2009-0348041R3 - Article IV(7)(b)
Canco is the managing partner of the Partnership and owns a XXXXXXXXXX % interest in the Partnership and as such is engaged in the business of the Partnership. Cansub 2 and Cansub 3 respectively own an XXXXXXXXXX % and a XXXXXXXXXX % interest in the Partnership and, as such, are engaged in the business of the Partnership. 3. ... As a result, XXXXXXXXXX % of the income of the Partnership is included in the income of USSub for United States income tax purposes. ...
Ruling
2007 Ruling 2007-0223091R3 F - Assurance-vie - versements mensuels
Le versement mensuel s'effectue par tranche de XXXXXXXXXX $. Le versement mensuel minimum est de XXXXXXXXXX $ alors que le versement mensuel maximum est de XXXXXXXXXX $. 9. ... Les primes annuelles seront de XXXXXXXXXX $. La date d'entrée en vigueur de l'assurance sera après la date de la présente décision et la date d'expiration sera XXXXXXXXXX ans après cette dernière date. ...