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13 July 1990 Ruling ACC9233 F- Review of Form T212 Unedited CRA Tags 60(1)(v)(B.1)(II), 104(27), 60(j)   July 13, 1990   Returns Processing Division Technical Review Section Mr. ... Syse Technical Publications Chief of Trusts and SER Division Assessing Section Mary Evans   957-9229   EACC 9233EACC 9233  Review of form T212 We have reviewed Form T212.  ... Form T212 needs a Privacy Act Bank of Information number and   should have a notation that the "Form is authorized and prescribed by the Minister of National Revenue" 5.       ...

A » signifie XXXXXXXXXX. « Fiduciaires » signifie M. A, la Conjointe de M. ... B. « Fiducie » signifie la fiducie qui sera constituée dans le cadre des opérations projetées. « Fondation 1 » signifie XXXXXXXXXX dont le siège social est au XXXXXXXXXX. ... A » signifie XXXXXXXXXX résidant au XXXXXXXXXX. « M. B » signifie XXXXXXXXXX, frère de M. ...

Our understanding of the facts of the situation and the proposed transaction s is as follows: 1. 2.     24(1) 3. 4. 5.     24(1) Your Questions 1.      ... 4.     (a) Will a capital gain realized by a qualified individual on the sale of his partnership units qualify for purposes of the capital gains deduction under subsection 110.6(3) of the Act?       ... The corporation and all the members of the partnership must jointly elect on the prescribed form and within the time referred to in subsection 85(6) of the Act.       ...

(c) The Class A preferred shares are non-voting, non-participating, redeemable, retractable and are entitled to receive, in preference and priority to any other class of shares, a non-cumulative monthly dividend equal to XXXXXXXXXX % of their redemption price. ... (e) The Class C preferred shares are voting, non-participating, redeemable and are entitled to receive, in preference and priority to the Class A common shares and the Class B common shares, a non-cumulative dividend equal to XXXXXXXXXX % of their redemption price. 5. ... The issued and outstanding shares of DC are owned as follows: Shareholder Number and Voting ACB PUC FMV class of shares A XXXX Class A Yes XXXX $ XXXX $ $ XXXX Common B XXXX Class B No XXXX $ XXXX $ $ XXXX Common C XXXX Class B No XXXX $ XXXX $ $ XXXX Common D XXXX Class B No XXXX $ XXXX $ $ XXXX Common E XXXX Class B No XXXX $ XXXX $ $ XXXX Common F XXXX Class A Yes XXXX $ XXXX $ $ XXXX Common G XXXX Class B No XXXX $ XXXX $ $ XXXX Common H XXXX Class B No XXXX $ XXXX $ $ XXXX Common I XXXX Class B No XXXX $ XXXX $ $ XXXX Common J XXXX Class B No XXXX $ XXXX $ $ XXXX Common 7. ...

26 January 1990 Ruling 59143 F- Non-Spousal Trust Unedited CRA Tags 104(4)(a), 104(15)(c), 104(15), 104(14) 19(1) File No. 5-9413   Maureen Shea-DesRosierss   (613) 957-8953 January 26, 1990 Dear Sirs: Re:  Non-spousal trust This is in reply to your letter of November 20, 1989 concerning the above-mentioned subject. You describe the following situation:      A testator died prior to December 31, 1971 and left his wife a life interest in his estate with the Trustees directed to pay the "net annual interest income" to her.  ... Upon the death of the surviving spouse the residue of the estate is to be divided equally among the children of the deceased and should the children predecease the surviving spouse, their children would share in the residue.       ...

16 November 1989 Ruling 58853- Alarme médicale à domicile Unedited CRA Tags 118.2(2), 118.2(1), 5700 24(1) File No. 5-8853   A.M. ... La définition de frais médicaux qui se trouve au paragraphe 118.2(2) de la Loi ne fait aucune référence aux une alarme médicale à domicile serait l'alinéa 118.2(2)m), où on inclut      "...tout dispositif ou équipement d'un genre prescrit, qui est destiné à être utilisé par le particulier, par son conjoint ou par une personne à charge... sur ordonnance d'un médecin;... ... L'alinéa r) dudit Règlement prévoit la déduction suivant pour une alarme à domicile:      "un dispositif, conçu pour être attaché à un bébé sujet, d'après un diagnostic, au syndrome de mort subite du nourrisson, qui déclenche un signal d'alarme dès que le bébé cesse de respirer;... ...

The equity percentage of each Family Trust 2 will be XXXXXXXXXX % because it will hold XXXXXXXXXX % of a specific class of a XXXXXXXXXX Family Holdco which hold XXXXXXXXXX % of a specific class of shares of each of those corporations. ... Two (2) inter vivos discretionary trusts will be formed pursuant to the XXXXXXXXXX for the families of each of the Shareholders, namely the H Family Trust # 1 and # 2, L Family Trust # 1 and # 2, J Family Trust # 1 and # 2 and A Family Trust # 1 and # 2, and the beneficiaries of each new trust will be the spouse, children, grand-children, siblings and/or nieces and nephews of each Shareholder (collectively the "Family Trusts", and individually, a "Family Trust"). ... Each Family Trust # 1 and # 2 will subscribe for all of the common shares of the capital stock of one XXXXXXXXXX Family Holdco, as follows: a) The H Family Trust # 1 and # 2 will subscribe for, respectively, XXXXXXXXXX% and XXXXXXXXXX% of the common shares of the H XXXXXXXXXX Family Holdco; b) The L Family Trust # 1 and # 2 will subscribe for, respectively, XXXXXXXXXX% and XXXXXXXXXX% of the common shares of the L XXXXXXXXXX Family Holdco; c) The J Family Trust # 1 and # 2 will subscribe for, respectively, XXXXXXXXXX% and XXXXXXXXXX% of the common shares of the J XXXXXXXXXX Family Holdco; and d) The A Family Trust # 1 and # 2 will subscribe for, respectively, XXXXXXXXXX% and XXXXXXXXXX% of the common shares of the A XXXXXXXXXX Family Holdco. 16. ...

SOCIÉTÉ est une société constituée en vertu de XXXXXXXXXX et est autorisée à émettre un nombre illimité d'actions ordinaires votantes, lesquelles sont détenues comme suit: Nombre Actionnaires d'actions Pourcentage XYZ XXXXXXXXXX XXXXXXXXXX % XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX % XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX % XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX % 2. ... Aucun impôt n'est payable par SOCIÉTÉ en raison de la détention par XYZ de plus de 90 % des actions émises et en circulation de son capital-actions, et ce, tel que le stipule l'alinéa 149(1)(d.1) de la Loi. 4. ... Suite à l'émission des actions ci-haut mentionnées, les actionnaires de SOCIÉTÉ (tous exempts d'impôt) détiendront les actions du capital-actions de SOCIÉTÉ comme suit: Nombre et Pourcentage Pourcentage catégorie d'actions total d'actions Actionnaires d'actions ordinaires et de votes XYZ XXXXXXXXXX XXXXXXXXXX % XXXXXXXX % ordinaires XXXXXXXXXX « V» XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX % XXXXXXXXX % ordinaires XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX % XXXXXXXXXX % ordinaires XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX % XXXXXXXXXX % ordinaires 8. ...

ReadSection ChiefAuthorResearch FileCorporate Case Fileor Subject FileReturn to Rulings Directorate, Room 300, Met.   ... As we understand it   24(1) Except where there is a specific provision in the Income Tax Act, such as paragraphs 8(1)(b) or 60(o), legal fees are only deductible if they: •     are incurred for the purpose of gaining or producing income from a business or property, and •     are not outlays of a capital nature. ...

16 February 1990 Ruling 32943 F- Deferred Salary Leave Plan Unedited CRA Tags 6801(a) 19(1) File No. 3-2943   A.B. Adler   (613) 957-8962 February 15, 1990 Dear Sir: Re:  Deferred Salary Leave Plan ("Plan") This is in reply to your letter dated January 19, 1990 in which you requested an advance income tax ruling with respect to the proposed Plan, and is further to our letter dated November 9, 1989. ... Our comments follow. 1.     24(1) 2.     24(1) 3.     24(1) 4.     24(1) 5.      ...