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Upon Amalgamation, DC's authorized share capital was as follows: DC's authorized share capital * Par value Per share Total Par Value * XXXXXXXX common shares (1 vote per share) XXXXXXX XXXXXXX * XXXXXXXX Class A preferred shares (1 vote per share) XXXXXXX XXXXXXX * XXXXXXXX Class B preferred shares (non-voting) XXXXXXX XXXXXXX 35. ... Cash & near-cash property 86. Each Holding Company will assume DC's liabilities up to the FMV of the Group 1 cash & near cash property that it receives, and will issue Class A preferred shares to DC if the FMV of the cash & near cash property that it receives exceeds the liabilities that it assumes in respect of such property. ... Cash & near cash property 90. Each Holding Company will assume liabilities up to the FMV of the Group 2 cash & near cash property that it received, and will issue Class A preferred shares to DC if the FMV of the cash & near cash property that it receives exceeds the liabilities that it assumes in respect of such property. ...

6 July 1993 Ruling 9311591 F- Whether a Write Down is a Reserve Unedited CRA Tags 181(1), 181.2(3)(b), 181.2(4) HAA 5638-2 PRINCIPAL ISSUES 1.     Whether a write down by a real estate developer of (a)     revenue-producing real estate properties, (b)     properties being held for development, and (c)     advances to affiliates (long-term investments) constitutes "reserves" within the meaning of subsection 181(1) which are to be included in computing capital under subsection 181.2(3). 2.      ... POSITION TAKEN 1.     Provided the write down in the case of (a)     is pursuant to paragraph 3060.46 of the CICA Handbook for capital assets for real estate property held as an investment), (b)     is an inventory write down permissible under section 10 of the Act, and (c)     is pursuant to paragraph 3050.20 of the CICA Handbook for long-term investments such write down will not be a reserve within the meaning of subsection 181(1). 2.      ...

13 December 1990 Ruling HBW4131N1 F- Canada-Netherlands Social Security Agreement Unedited CRA Tags n/a 19(1) HBW 4131-N1   Al Watson   957-2072 December 13, 1990 Dear  19(1) We are writing further to your letter of December 3, 1990, concerning the application of the coverage provisions of the Agreement on Social Security between Canada and the Netherlands. ... Yours sincerely, Christine SavageActing DirectorProvincial and International Relations Division file copy reading file sequence filecontrol # 3-111 disc # 4 ...

See for example # 2000-005236, # 992051, # 991085, # 972734 and # 971058. ... Parentco's retained earnings balance for the year ended on XXXXXXXXXX, is $ XXXXXXXXXX. 10. ... It is anticipated that the principal amount of the Daylight Loan will be up to $ XXXXXXXXXX. 14. ...

31 October 1989 Ruling 74413 F- Capital Dividend Election Unedited CRA Tags 83(2), 2101   October 31, 1989 J.M. ... Leung   957-2116 Attention: D.I. Wyse, Chief Trust and SER Assessing Section File No. 7-4413 Subject: Capital Dividend Election Subsection 83(2) This memorandum is in response to yours dated October 6, 1989 with respect to the date on which a capital dividend election is made. ... Section 2101 of the Income Tax Regulations (the "ITR") supports this interpretation as the preamble of that subsection states that      "Any election under subsection 83(2) of the Act...shall be made by filing with the Minister... ...

Income Tax Convention Unedited CRA Tags 115   September 5, 1989 International Audits Division Specialty Rulings   Directorate Mr. ... Harding   957-2129   File No. 7-4083 Subject: Paragraph 3 and 4 of Article XIII of the Canada-U.S. ... Paragraph 2 of Article VI of the Convention clearly defines the term real property to include "... rights to explore for or to exploit mineral deposits, sources and other natural resources and rights to amounts computed by reference to the amount or value of production from such resources (overriding royalties). ...

14 April 1992 Ruling 9201273 F- Social Assistance And Partnerships Unedited CRA Tags 81(1)(h) April 14, 1992   Business and General 24(1)   Division   M. Eisner   (613) 957-2138   920127 Subject: Social Assistance Payments A submission on behalf of       19(1)          has recently been made to us in which matters were raised that relate to deductions disallowed by your office in respect of these two taxpayers and the subsequent filing of notices of objection.  ...

Ces actions sont possédées par les personnes suivantes: Actionnaires Catégorie PBR($) Nombre GESTCOD « A » XXXXXXXXXX XXXXXXXXXX GESTCOE « A » XXXXXXXXXX XXXXXXXXXX GESTCOD « C » XXXXXXXXXX XXXXXXXXXX GESTCOE « C » XXXXXXXXXX XXXXXXXXXX GESTCOD « D » XXXXXXXXXX XXXXXXXXXX GESTCOE « D » XXXXXXXXXX XXXXXXXXXX Le CV des actions des catégorie «A», «C» et «D» émises et en circulation du capital-actions de GESTCOIII est respectivement de XXXXXXXXXX $, XXXXXXXXXX $ et XXXXXXXXXX $. ... Ces actions sont possédées par les personne suivantes: Actionnaires Catégorie PBR ($) Nombre GESTCOA « A » XXXXXXXXXX XXXXXXXXXX GESTCOB « A » XXXXXXXXXX XXXXXXXXXX GESTCOC « A » XXXXXXXXXX XXXXXXXXXX GESTCOA « C » XXXXXXXXXX XXXXXXXXXX GESTCOB « C » XXXXXXXXXX XXXXXXXXXX GESTCOA « D » XXXXXXXXXX XXXXXXXXXX GESTCOB « D » XXXXXXXXXX XXXXXXXXXX GESTCOC « D » XXXXXXXXXX XXXXXXXXXX GESTCOC « E » XXXXXXXXXX XXXXXXXXXX Le CV des actions des catégorie «A», «C», «D» et «E» émises et en circulation du capital-actions de GESTCOII est respectivement de XXXXXXXXXX $, XXXXXXXXXX $, XXXXXXXXXX $ et XXXXXXXXXX $. ... NOUCOA1, NOUCOB1 et NOUCOC1 recevront respectivement des dividendes en capital de XXXXXXXXXX $, XXXXXXXXXX $ et XXXXXXXXXX $. 57. ...

30 August 1990 Ruling 900443 F- Deductibility of Utility Service Connection Cost Unedited CRA Tags 20(1)(ee)   August 30, 1990 Current Amendments and Head Office Regulations Division Rulings Directorate B. ... Fontaine Acting Director 957-2095   900443   EACC9225 Paragraph 20(1)(ee) of the Income Tax Act (the "Act") Further to our recent telephone conversation with Don Joy, we request your comments as to whether a utility service connection cost incurred in the circumstances described below should, in terms of fiscal policy, be deductible even though the payment was made to a person other than the person who supplied the service.  ...

Le juge La Forest a déclaré: «... il faut éviter d'accorder une portée trop large aux articles 87 et 89. ... Les tribunaux ont souligné que «les objets du droit international privé ont peu sinon rien en commun avec ceux qui sous-tendent la Loi sur les Indiens. (...) ... Autrement dit, il est impossible d'établir si l'organisation satisfait au critère pour une année à venir ni dans le courant d'une année; on ne peut le faire qu'une fois l'année terminée. * * * * * * * 1 Glenn Williams c. ...