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You have described the following situation: 1.     A general partnership formed under the laws of the province of Alberta, comprised of two Canadian corporations, owns and manages certain Canadian real estate. 2.      ... The business of the partnership will remain that of dealing  with the Canadian real estate previously owned by the partnership and additional Canadian real estate acquired from the Investor's contributions. 5.      ... Significant changes in any of the following areas upon conversion to a limited partnership may result in a disposition of the partnership interests: i)     the contributed capital accounts of any of the partners; ii)     the percentage interest in the partnership of any of the  partners; iii)     the number or identity of the partners; iv)     the business of the partnership; or v)     the percentage interest of each partner in the profits; or vi)     the percentage liability for losses of each partner, except for the limitation on liability of the limited partners. ...

SCENARIO II 1) and 2)  from Scenario I are the same. 3)      Mr. B contributes $1.0M in cash to the partnership plus his expertise for a 50% partnership interest. ... SCENARIO III 1)     Same as 1) in Scenario I except that the partnership does not assume the mortgage. 2)     Mr. ... A's partnership interest is $1.0M. 3)      The partnership places a $0.8M mortgage on the property. ...

You have provided us with the following situation: 1. 2.           24(1) 3. 4. 5.      24(1) Unfortunately, it is not possible to provide you with an opinion on an unspecified future transaction as it is not possible to establish all  that relevant facts.  ...

19 June 1989 Ruling 73961 F- Society Qualifies as a Municipality Unedited CRA Tags 110.1(1)(a)(iv), 118.1(1) total charitable gifts, 149(1)(c), 149(1)(l)   June 19, 1989 Registration Directorate Specialty Rulings   Directorate G.J. ... (i)     13(1)(c) (ii)      The Society has a structure similar to other municipalities, has the authority to enforce local by- laws, and provides municipal services common to other municipalities. ...

16 January 1990 Ruling 59343 F- Salary Deferral Arrangement- Employee Funded Leave Program Unedited CRA Tags 6801(a) 19(1) File No. 5-9343   D.S. Delorey   (613) 957-3495 January 16, 1990 Dear Sir or Madam: Re:  Employee Funded Leave Program (the "Plan") This is in reply to your letter of December 22, 1989. ... We therefore suggest that the following changes be made to the draft Employee Information guidelines:      24(1) With respect to the particular points raised in your letter, our comments are as follows: 6.      ...

16 May 1990 Ruling 58213 F- Scientific Research and Experimental Development in Aquaculture Unedited CRA Tags 37(7)(c)(ii), 2900(2), 37(1), 2900(1)(h) 24(1) File No. 5-8213 (900001)   J.D. ... B.      24(1) C.     24(1)  is approximately 10%. D.     Although the goal of the taxpayer's project is the project results in a saleable product, 24(1). ... Clause (B) refers to expenditures of a current nature that are "directly attributable" to the prosecution of SR & ED, and subsection 2900(2) of the Regulations defines what is meant by the phrase "directly attributable". ...

Le CVT portera sur un certain nombre d'Actions XXXXXXXXXX (" Actions de Référence ") du capital-actions de ACO. ... La date d'échéance du CVT (" Date d'échéance du CVT ") sera XXXXXXXXXX ans après la date d'exécution du CVT ou, selon le cas, toute date d'interruption (" Date d'interruption ") qui précédera. ... Holdco A procédera à un emprunt (" Prêt ") aux termes et conditions d'une convention de prêt (" Convention de Prêt ") qui sera conclue avec IF. ...

7 March 1990 Ruling 59021- Impôt de la Partie VI.1: action privilégiée imposable Unedited CRA Tags 248(1) action privilégiée imposable 19(1) File No. 5-9021   A.  ... Ce genre d'action sera donc visé par la définition de "action privilégiée imposable" que nous retrouvons au paragraphe 248(1) LIR.      En effet, puisqu'il est possible que la valeur de rachat prédéterminée d'une action excède la juste valeur marchande de cette action à la date à considérer, l'alinéa 248(1)f) LIR n'est donc pas respecté. 4.      ...

11 June 1990 Ruling 74563 F- Investment Tax Credit on Logging Assets Unedited CRA Tags 127(5), 127(9) income tax credit, 127(9) qualified property, 127(11), 125.1(3) manufacturing or processing, ITR 4600(2)(f),   June 11, 1990 Current Amendments & Rulings Directorate Regulations Division Resource Industries   Section B. ... Gillman Acting Director 957-9768   File No. 7-4563 SUBJECT:  ITC on Logging Assets Subparagraph 127(11)(b)(i) and Regulation 4600(2)(f) We have been called upon by Industry Studies to resolve an issue which has for several years plagued the application of investment tax credits to certain capital assets used in the logging industry. ... This position followed the rationale laid down by the Federal Court of Appeal in Bunge of Canada Ltd. v The Queen 84 DTC 6276 where at page 6277 Pratte J stated:      "... the equipment required to discharge grain from the appellant's silo was equipment used for 'the storing of  grain' because the discharge of grain from a silo appears to me to be a necessary and integral part of the storing of the grain... ...

À moins d'indication contraire, tous les renvois législatifs dans la présente font référence aux dispositions de la Loi de l'impôt sur le revenu, L.R.C. 1985 (5ième supplément), ch.1, telle que modifiée (" Loi "). ... XXXXXXXXXX est une " fondation de bienfaisance " et une " fondation publique " au sens des définitions prévues au paragraphe 149.1(1), et un " organisme de bienfaisance enregistré " au sens de la définition prévue au paragraphe 248(1). 5. ... XXXXXXXXXX est une " œuvre de bienfaisance " au sens de la définition prévue au paragraphe 149.1(1). 7. ...