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8 November 1990 Ruling 900743 F- Capitalization of Debt Unedited CRA Tags 69, 80, 53(1)(f.1), 85(4)(b)   24(1) 900743   Don Sommerfeldt   (613) 957-2110 19(1) November 8, 1990 Dear Sirs: Re:  Capitalization of Debt- Interplay of Sections 69 and 80 of the Income Tax Act (Canada) (the "Act") This is in response to your letter dated May 8, 1990 in respect of the above matter. ... The rationale for this change in position is that, prior to September 19, 1983, the Department encountered situations where: (a)     an intercorporate debt would be capitalized by the debtor issuing to the creditor shares having a fair market value less than the outstanding principal amount of the debt; (b)     the creditor would "accept" that the cost to it of the shares issued by the debtor was equal to the fair market value of such shares by virtue of paragraph 69(1)(a), with the result that, under the former administrative position, subsection 80(1) would not be applied; and (c)     the creditor would transfer the shares of the debtor to a related transferee in such a manner as to invoke paragraph 53(1)(f.1) or 85(4)(b). ...

XXXXXXXXXX TCs – Articles of Amendment 35. Articles of amendment will be filed on behalf of TC1 and TC2 such that the authorized share capital of TC1 and TC2 will consist of: (a) unlimited Class X Preferred Shares; and (b) unlimited common shares. 36. ... Nominee Subsidiary – Stock Split 37. The Nominee Subsidiary will undergo a stock split so that there is an even number of shares outstanding. ... DC will contemporaneously transfer the transferred properties to TC1 and TC2 such that, immediately following such property transfer, the aggregate net FMV of each type of property of DC transferred to TC1 or TC2, will be equal to or approximate the proportion determined by the formula: A x B / C where: A is the net FMV (determined as described in the following Paragraph), immediately before the transfer, of all property of that type owned at that time by DC B is the FMV, immediately before the transfer, of all of the shares of the capital stock of DC owned at that time by TC1 or TC2 as the case may be, and C is the FMV, immediately before the transfer, of all the issued and outstanding shares of the capital stock of DC For purposes of this Paragraph, the expression “approximate the proportion” above means that the discrepancy of that proportion, if any, will not exceed one percent (1%), determined as a percentage of the net FMV of each type of property that TC1 and TC2 has received on such transfer as compared to what it would have received had it received its appropriate pro rata share of the net FMV of that type of property. 46. ...

18 September 1989 Ruling 89M09451 F- Visit by Bulgarian Delegation Unedited CRA Tags n/a   September 18, 1989 D.L. Cumming Provincial and International International Audits Division Relations Division   E.E. Campbell   957-2067 Visit By Bulgarian Delegation Thank you for your assistance in meeting with the delegation that is in Ottawa during the week of September 18.  ...

13 July 1989 Ruling 32173 F- Ruling Request Unedited CRA Tags n/a   19(1) File No. 3-2173   Wyman W. Webb   (613) 957-2109 July 13, 1989 Dear Sirs: 24(1) Further to the telephone conference of June 6, 1989 between Messrs. 19(1) and Webb and to our letter of June 20, 1989, a copy of which is attached, we are writing to confirm that we are unable to proceed with your Ruling Request until we receive the additional submission which we requested.  ...

B-179-1-M   Our File No. 3-2731   A. Simard   (613) 957-8981 Le 6 décembre 1989 Monsieur, Objet:  Demande de décision anticipée 24(1) La présente est en réponse à vos lettres du 29 septembre 1989 et du 17 octobre 1989 par lesquelles vous demandez une décision anticipée in matière d'impôt sur le revenu au nom du contribuable mentionné en titre relativement 24(1). ...

4 May 1990 Ruling 900411 F- Conversion of Contributed Surplus to Paid-Up Capital Unedited CRA Tags 84(1)(c.3)   May 4, 1990 Vancouver District Office Specialty Rulings Chief, Audit Division Directorate   D. ... You have posed the following questions: 1.     What procedures must a corporation undertake to convert CS to PUC? 2.     Would a director's resolution declaring the conversion of CS to PUC be sufficient for the purposes of paragraph 84(1)(c.3) of the Act? ...

Le Régime offre des garanties en vertu d'une police d'assurance (ci-après " la Police ") émise par l'Assureur. ... L'ensemble de ces comptes est défini comme le " Fonds " dans la présente et dans la Convention de mandat. ... En cas de décès du Retraité, un montant de XXXXXXXXXX $ sera payable à ses bénéficiaires ou à sa succession (XXXXXXXXXX $ au décès du conjoint ou d'un enfant). ...

29 August 1989 Ruling 58393 F- Contribution to Registered Pension Plan for Past Services while not a Contributor Unedited CRA Tags 56(1)(a), 153(1) 19(1) File No. 5-8393   Maureen Shea-DesRosierss   (613) 957-8953 August 29, 1989 19(1) Re:  Contribution to Registered Pension Plan # 34578 for Past Services While Not a Contributor This is in reply to your letter of July 20, 1989 concerning the refund of pension contributions you made in 1988 for the period of September 1984 to June 1985. ...

Le CV des actions en circulation de CÉDANTE se détaille comme suit: Catégorie Nombre CV $ " A " XXXXXXXXXX XXXXXXXXXX " B " XXXXXXXXXX XXXXXXXXXX " C " XXXXXXXXXX XXXXXXXXXX " D " XXXXXXXXXX XXXXXXXXXX " E " XXXXXXXXXX XXXXXXXXXX " F " XXXXXXXXXX XXXXXXXXXX " G " XXXXXXXXXX XXXXXXXXXX " H " XXXXXXXXXX XXXXXXXXXX " I " XXXXXXXXXX XXXXXXXXXX " K " XXXXXXXXXX XXXXXXXXXX " L " XXXXXXXXXX XXXXXXXXXX " P " XXXXXXXXXX XXXXXXXXXX Les actions émises et en circulation du capital-actions de CÉDANTE sont détenues comme suit: Actionnaires Catégorie Nombre PBR ($) JVM estimée ($) au XXXXXXXXXX A "B" XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX "C" XXXXXXXXX XXXXXXXXXX XXXXXXXXXX "L" XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX FiducieA "K" XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX ACO "A" XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX B "C" XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX "D" XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX "L" XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX FiducieB "G" XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX "K" XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX C "C" XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX "F" XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX FiducieC "H" XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX D "C" XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX "E" XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX "P" XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX FiducieD "I" XXXXXXXXX XXXXXXXXXX XXXXXXXXX JVM estimée totale XXXXXXXXXX Les actions du capital-actions de CÉDANTE constituent des Immobilisations pour chacun des actionnaires. ... CÉDANTE sera " rattachée " à ACO en vertu des paragraphes 186(2) et 186(4). ... Le CV des actions de catégorie " F " de CCO sera déterminé conformément aux dispositions du paragraphe 85(2.1). ...

29 January 1990 Ruling 90M01143 F- 24th CIAT General Assembly Unedited CRA Tags n/a   January 29, 1990 Mr. ... Leigh Provincial and International Examination Division Relations Division Assessing and Enquiries Directorate  Legislative and Intergovernmental   Affairs Branch   E.E. Campbell   (613) 957-2067 24TH CIAT GENERAL ASSEMBLY We have your memorandum of January 22, 1990 with the attached outline for the paper for topic 2,3.  ...