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Les dates, les actionnaires, le nombre d'actions et la valeur de rachat payée pour ces actions sont les suivants: Dates Actionnaires Nombre d'actions Valeur de rachat payée privilégiées de catégorie "E" XXXXXXXX Enfant1 XXXXXXXX XXXXXXXX $ XXXXXXXX Enfant2 XXXXXXXX XXXXXXXX $ XXXXXXXX Enfant3 XXXXXXXX XXXXXXXX $ XXXXXXXX Enfant4 XXXXXXXX XXXXXXXX $ XXXXXXXX Enfant5 XXXXXXXX XXXXXXXX $ XXXXXXXX Enfant6 XXXXXXXX XXXXXXXX $ XXXXXXXX Enfant3 XXXXXXXX XXXXXXXX $ XXXXXXXX Enfant4 XXXXXXXX XXXXXXXX $ XXXXXXXX Enfant5 XXXXXXXX XXXXXXXX $ XXXXXXXX Enfant6 XXXXXXXX XXXXXXXX $ Total XXXXXXXX XXXXXXXXXX $ 10. ... Le nom des détenteurs des actions ordinaires du capital-actions d'Opco présentement émises et en circulation, le nombre d'actions détenues par chacun et les attributs fiscaux de ces actions, sont les suivants: Nom Nombre CV PBR JVM totale total total approximative Succession XXXXXX XXXX $ XXXXX $ XXXX $ M.A XXXXXX XXXX $ XXXXX $ XXXXX $ Total XXXXXX XXX $ XXXXX $ XXXXX $ 13. ... Le nom des détenteurs des actions privilégiées de catégorie "E" du capital-actions d'Opco présentement émises et en circulation, le nombre d'actions détenues par chacun et les attributs fiscaux de ces actions, sont les suivants: Nom Nombre Cv PBR JVM Total total approximative Succession XXXXXXX XXXXXXX $ XXXXX $ XXXXXXX $ M.A XXXXXXX XXXXXXX $ XXXXX $ XXXXXXX $ Total XXXXXXX XXXXXX $ XXXXX $ XXXXXX $ 15. ...

28 November 1990 Ruling HBW4125S1 F- Taxation by Spain of Fees Earned by Canadian Firm Unedited CRA Tags n/a 19(1) HBW 4125-S1   David R. Senécal   (613) 957-2074 November 28, 1990 Dear   19(1) This is in reply to your letter of November 21, 1990, concerning taxation by Spain of fees earned by your company with respect to a contract to be entered into by your firm to provide  24(1) We are not aware of any special tax concessions adopted by the Spanish Government with respect to foreign companies performing work for the 24(1) However, Article 7 of the Canada-Spain Income Tax Convention (copy attached) does provide that the business profits of a Canadian enterprise are only taxable in Canada unless the enterprise has a permanent establishment in Spain. ... Yours sincerely, Christine SavageActing DirectorProvincial and International Relations Division c.c.       ...

En contrepartie, Newco lui émettra XXXXXXXXXX actions privilégiées catégorie XXXXXXXXXX ayant un capital versé de XXXXXXXXXX $ et une valeur de rachat égale à la JVM, laquelle est estimée à XXXXXXXXXX $. ... Le capital versé des actions de catégorie XXXXXXXXXX sera égal à XXXXXXXXXX $, le prix de base rajusté égalera XXXXXXXXXX $ et la JVM est estimée à XXXXXXXXXX $. XXXXXXXXXX souscriront à XXXXXXXXXX actions de catégorie «XXXXXXXXXX» d'Opco pour une considération de XXXXXXXXXX $ dans les proportions de XXXXXXXXXX % et de XXXXXXXXXX % respectivement. ...

The owners of the issued and outstanding shares of the capital stock of Holdco1 and the shares' tax characteristics are as follows: Shareholders Shares ACB PUC FMV (approximately) XXXXX class A Parent preferred shares $ XXXXX $ XXXXX $ XXXXX XXXXX class A common shares $ XXXXX $ XXXXX $ XXXXX XXXXX class A Child1 common shares $ XXXXX $ XXXXX $ XXXXX XXXXX class A Child2 common shares $ XXXXX $ XXXXX $ XXXXX XXXXX class A Child3 common shares $ XXXXX $ XXXXX $ XXXXX XXXXX class A Trust common shares $ XXXXX $ XXXXX $ XXXXX Approximate Total FMV of the XXXXXXXXXX class A common shares $ XXXXX 22. ... The aggregate ACB of the XXXXXXXXXX common shares of capital stock of Foreignco1 for Holdco2 is $ XXXXXXXXXX (or $ XXXXXXXXXX per share) having an estimated FMV of $ XXXXXXXXXX. 41. ... The principal amount and FMV of each of the five Holdco2 Notes will be approximately as follows: (i) $ XXXXXXXXXX (hereinafter "Holdco2 P Note") (ii) $ XXXXXXXXXX (hereinafter "Holdco2 C1 Note") (iii) $ XXXXXXXXXX (hereinafter "Holdco2 C2 Note") (iv) $ XXXXXXXXXX (hereinafter "Holdco2 C3 Note") and (v) $ XXXXXXXXXX (for an aggregate principal amount and FMV of approximately $ XXXXXXXXXX). 85. ...

19 October 1990 Ruling 9028001 F- Breakdown of Invoice for Advance Ruling #3-900615 Unedited CRA Tags n/a   October 19, 1990 MEMO TO FILE Resource Industries   Section   J. Chan 24(1) 957-9795   1-902800 SUBJECT:  Advance Ruling #3-900615 Breakdown of Invoice This is in relation to a letter dated October 1, 1990 from 24(1) which requests a breakdown of the time spent in developing the above-noted ruling. ...

McNally Technical Review Section Director Mary Evans   (613) 957-9229 Attention: R. ... Bernhard BuetowChief Technical Review SectionTechnical Publications DivisionLegislative Affairs Directorate ME/hm(53) COR "C"   Appendix   Form T2097   Mary Evans   957-9229 DESIGNATION OF TRANSFERS TO AN RRSP FOR 1990 Bullet 3 1.      ... You may wish to indicate this directly above or below the sub-bullets. 2.      ...

Subsection 4(1) of the Indian Act states:      "A reference in this Act to an Indian does not include any person of the race of aborigines commonly referred to as Inuit". ...

.:     5 19(1) 5-8413   D. Turner   (613) 957-2094 December 29, 1989 Dear Sirs: Re:  Amendments to subsections 1100(2.2) and 1102(14) of the Income Tax Regulations We are writing in reply to your letter of July 21, 1989 regarding proposed amendments to subsections 1100(2.2) and 1102(14) of the Income Tax Regulations (the "Regulations").  ... In addition, you have requested our comments as to whether the statement in paragraph 15 of Interpretation Bulletin IT-419 that,      "In situations where one partner is in a position to control a partnership, either through ownership of a controlling interest or through a mandate vested in him by his partners, the Department considers such person not to be dealing at arm's length with that partnership. ... Our Comments 1)     In our opinion, a partnership may be considered to be a person and a taxpayer for the purposes of subsections 1100(2.2) and 1102(14) of the Regulations.  ...

Our Comments- Strike Pay 1.     "References":  The reference to the Canada Pension Plan should be section 12 rather than section 11. 2.      ... As a result, you may wish to delete this paragraph. 4.     "Technical Comments", Paragraph 3:  the last two words in this paragraph are redundant and should be deleted. 5.      ... "Cases", 89 DTC 5240: Typographical error in the second sentence; the word "of" should be deleted. 7.       ...

Le XXXXXXXXXX, Opérante a racheté la totalité des actions détenues par XXXXXXXXXX pour un montant total de XXXXXXXXXX $, soit XXXXXXXXXX $ pour les actions ordinaires et XXXXXXXXXX $ pour les actions privilégiées. 5. ... Catégories «PR-A» et «PR-B», dividende non cumulatif variant entre XXXXXXXXXX % et XXXXXXXXXX % sur la valeur de rachat, non votantes, non participantes, rachetables au gré de la société au montant du capital versé majoré d'une prime de XXXXXXXXXX $. ... Le XXXXXXXXXX, Opérante a racheté la totalité des actions détenues par XXXXXXXXXX pour un montant total de XXXXXXXXXX $, soit XXXXXXXXXX $ pour les XXXXXXXXXX actions «ORD-A», XXXXXXXXXX $ pour les XXXXXXXXXX actions «PR-A», XXXXXXXXXX $ pour les XXXXXXXXXX actions «PR-C» et XXXXXXXXXX $ pour les XXXXXXXXXX actions «PR-K». ...