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24 July 1990 Ruling 901231 F- Prepayment of Debt Obligation Unedited CRA Tags 212(1)(b)(vii)   Your File No. 0032700 24(1) Our File No. 901231   B. Barsalo   957-8284   EACC9398 Attention:  19(1) July 24, 1990 Dear Sirs: Re:  Prepayment of a debt obligation This is in reply to your letter of June 15, 1990 wherein you requested our opinion on the meaning of the phrase "may not under any circumstances be obliged to pay more than 25% of (...) the principal amount of the obligation" found in subparagraph 212(1)(b)(vii) of the Income Tax Act (the "Act"). ...

(la « Loi ») et toute référence à un montant exprimé en dollars est une référence à un tel montant en dollars canadiens. ... DÉSIGNATION DES PARTIES Dans cette lettre, les noms et dénominations sociales des contribuables sont remplacés par les noms et dénominations sociales suivants: « Actionnaires en propriété »: s’entend de l’ensemble des actionnaires détenant des baux en propriété de la Société conférant le droit d’occuper les appartements et les garages, soit les personnes énumérés ci-après: Nom NAS ou Numéro Numéro Numéro Date d’entreprise d’appartement de garage d’acquisition XXXXX XXXXX XXXXX XXXXX XXXXX « Créditeur »: s’entend de XXXXXXXXXX; « Société »: s’entend de la société XXXXXXXXXX; « SENC »: s’entend de la société en nom collectif XXXXXXXXXX. DÉFINITIONS Dans cette lettre, les abréviations et les termes suivants ont le sens décrit ci-dessous: « ARC »: désigne l’Agence du revenu du Canada; « immobilisation »: s’entend au sens de la définition d’immobilisation prévue à l’article 54; « JVM »: signifie juste valeur marchande et désigne le prix le plus élevé, en dollars, sur lequel s’entendraient sur le marché libre deux parties n’ayant aucun lien de dépendance qui sont bien informées et prudentes, aucune des parties n’étant contrainte à agir; « PBR »: s’entend au sens de la définition de prix de base rajusté prévue à l’article 54; « OBNL »: désigne une organisation à but non lucratif visée à l’alinéa 149(1)l). ...

19 May 1992 Ruling 9212813 F- Scholarship Fund Unedited CRA Tags 6(1)(g)     921281 24(1) M. Eisner   957-2138 Attention:19(1) May 19, 1992 Dear Sirs: Re:24(1) This is in reply to  your letter of April 14, 1992 in which you requested an advance income tax ruling on the income tax consequences of contributions to the above noted fund, income earned by the fund, and amounts paid out of the fund.  ...

15 March 1990 Ruling HBW12312/123163 (E) F- Permanent Establishment Unedited CRA Tags 402(4)(d), 400(2)   March 15, 1990 Ms C. ... Wilson   957-2063   HBW 1231-2   HBW 1231-6-3 24(1) We are writing in reply to your memorandum dated January 16, 1990, (copy attached), in which you supplied us with a copy of the above Ruling and  21(1)(b)  while we appreciate the concern that you have raised, we are having some difficulty in understanding the relevance, for purposes of the ruling, of  24(1) The issue sheet attached to the ruling indicates that this was one of the main issues. 24(1) In our opinion, Regulation 402(4)(d) only requires 24(1) to have an office in the "particular province" and that the to "permanent establishment" in this provision relates to the Company's (i.e. ...

26 June 1990 Ruling HBW941223 F- Sovereign Immunity Unedited CRA Tags n/a 19(1) Jim Wilson   (613) 957-2063   HBW 9412-2-3 June 26, 1990 Dear  19(1) Re:   24(1) We are writing in reply to your letter dated June 15, 1990, in which you requested tax exemption under the Doctrine of Sovereign Immunity for the above-noted estate. Before we can review the matter, we will require the following information. 1)     A copy of the Last Will and Testament of the late 19(1) 2)     Social Insurance Number of the late   19(1) 3)     The taxation year in which the final T-1 return was filed. 4)     If applicable, the date on which the latest T-3 return was filed. 5)     A description of the investment income to which this request for tax exemption is to apply. ...

18 October 1990 Ruling 901923 F- Employee Stock Options Unedited CRA Tags 7, 251(1)   901923   S. ... Corporations A and B are Canadian-Controlled Private Corporations. 3.      ... Our Comments In the above situation, one must determine whether: 1.      ...

Société A a une valeur marchande d'environ XXXXXXXXXX $. Cette valeur se rapporte principalement à la valeur du compte de négociateur détenu par Société A à la bourse de XXXXXXXXXX. 7. ... A XXXXXXX "A" XXXXXX $ XXXXXX $ XXXXXX $ XXXXXXXX Mme B XXXXXXX "B" XXXXXX $ XXXXXX $ XXXXXX $ XXXXXXXX 10. ... A (PBR et CV de XXXXXXXXXX $) et XXXXXXXXXX nouvelles actions de catégorie "B" à Mme B (PBR et CV de XXXXXXXXXX $) pour maintenir la même proportion du contrôle de Société A. ...

New LP will use the proceeds from the New LP Daylight Loan to subscribe for Preferred Shares of each Lossco in the amounts approximately as follows: DCo – $XXXXXXXXXX; ECo – $XXXXXXXXXX; FCo – $XXXXXXXXXX; GCo – $XXXXXXXXXX; HCo – $XXXXXXXXXX; ICo – $XXXXXXXXXX; JCo – $XXXXXXXXXX; KCo – $XXXXXXXXXX. ... Each Lossco will use the proceeds received from the relevant Preferred Share subscription described in Paragraph 20 to make a loan to New LP (each a "New LP Loan" and collectively the "New LP Loans") in the amounts approximately as follows: DCo – $XXXXXXXXXX; ECo – $XXXXXXXXXX; FCo – $XXXXXXXXXX; GCo – $XXXXXXXXXX; HCo – $XXXXXXXXXX; ICo – $XXXXXXXXXX; JCo – $XXXXXXXXXX; KCo – $XXXXXXXXXX. ... (e) Subject to any applicable corporate law solvency tests, the Losscos will redeem their issued and outstanding Preferred Shares held by New LP in exchange for promissory notes (the "Lossco Loans"), as follows: DCo – $XXXXXXXXXX; ECo – $XXXXXXXXXX; FCo – $XXXXXXXXXX; GCo – $XXXXXXXXXX; HCo – $XXXXXXXXXX; ICo – $XXXXXXXXXX; JCo – $XXXXXXXXXX; and KCo- $XXXXXXXXXX. ...

XXXXXXXXXX (ci-après le " Vendeur ") est une société qui a été constituée en vertu de XXXXXXXXXX. ... XXXXXXXXXX (ci-après " Corporation ") est une société à être constituée en vertu de la Loi canadienne sur les sociétés par actions (ci-après la " LSA "). ... XXXXXXXXXX (ci-après la " Société ") est une société à être constituée en vertu de la LSA. ...

11 April 1990 Ruling 74711 F- Interpretation Bulletin IT-435R Re Inventory of Rental Equipment Unedited CRA Tags 20(1)(gg)   April 11, 1990 SCARBOROUGH DISTRICT OFFICE HEAD OFFICE Chief of Appeals Financial Industries Division M.R. ... The opinion stated in our previous memorandum, which dealt with the deductions of inventory allowance claims by several computer companies, is as follows:      "As far as we can recall, the issue whether property on a month-to-month lease contract qualifies for the inventory allowance was not considered by us previously.  ... It is generally our view that an inventory allowance can be claimed on a leased asset provided: (a)     the leased asset is included in a taxpayer's inventory (presumably because it was acquired primarily for resale and is only being rented or leased temporarily), (b)     the leased asset remains available for sale and is offered for sale throughout the term of the lease through a purchase option, (c)     IT-102R (or IT-102R2) and IT-128R do not require the leased asset to be classified as depreciable property, and (d)     the other requirements under former paragraph 20(1)(gg) of the Act are met. ...