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29 August 1989 Ruling 58371 F- Taxation of Capital Distributions of Personal Trusts Unedited CRA Tags 3, 104(13), 104(6) 19(1) File No. 5-8371   Maureen Shea-DesRosierss   (613) 957-8953 August 29, 1989 Dear Sirs: Re:  Taxation of Capital Distributions of Personal Trusts This is in reply to your letter of July 12, 1989 concerning the above-mentioned subject. ...

4 April 1990 Ruling 59781 F- Transfer of Retiring Allowance- Person Related to Employer Unedited CRA Tags 60(j.1)(ii) 19(1) File No. 5-9781   Maureen Shea-DesRosierss   (613) 957-8953 April 4, 1990 Dear Sirs: Re: Transfer of Retiring Allowance Paragraph 60(j.1)(ii) of the Income Tax Act (the "Act") "Person related to the employer" This is in reply to your letter of March 15, 1990 wherein you request the Department's interpretation of the words "person related to the employer" as found in paragraph 60(j.1)(ii) of the Act. ...

15 August 1990 Ruling 901291 F- Prescribed Prize Unedited CRA Tags 56(1)(n)(i) 24(1) 901291   J.A. Szeszycki   (613) 957-2103 Attention: 19(1) EACC9303 August 15, 1990 Dear Sirs: Re:  24(1) We are responding to your letter of June 14, 1990 requesting confirmation that the   24(1) as described in the  brochure enclosed with your letter, is considered to be a prescribed prize as referred to in Part LXXVII of the Income Tax Regulations. ...

14 February 1990 Ruling 59103- REER- Hypothèque Unedited CRA Tags 146(5) 19(1) File No. 5-9103   V. Plant   (613) 957-4796 Le 14 février 1990 Objet:  REER- Hypothèque La présente est en réponse à votre lettre du 8 novembre 1989 dans la-elle vous demandez notre opinion concernant un R.E.E.R. ...

20 November 1989 Ruling 58833 F- Deductibility of Interest Unedited CRA Tags n/a 19(1) File No. 5-8833   C. Robb   (613) 957-2744 November 20, 1989 19(1) Re:  Deductibility of Interest We are writing in response to your letter of October 4, 1989 wherein you have asked whether we are in agreement with your conclusions regarding the Department's response to a 1988 Round Table question.  ...

28 February 1990 Ruling 59503 F- Mutual Fund Corporation or Trust Unedited CRA Tags 131(8)(b), 132(6)(b), 260(1) 19(1) File No. 5-9503   D.S. Delorey   (613) 957-3495 February 28, 1990 Dear Madam: This is in reply to your letter of February 1, 1990 written on behalf of the 24(1). ... In this regard, where a corporation or a trust engages in such securities lending activity, you ask if, by virtue only of such activity, (a)     the corporation could not qualify as a mutual fund corporation on the basis that it has an undertaking other than the investing of funds of the corporation and, therefore, the requirement in paragraph 131(8)(b) of the Income Tax Act (the "Act") would not be met, or (b)     the trust could not qualify as a mutual fund trust on the basis that it has an undertaking other than the investing of funds of the trust and, therefore, the requirement in paragraph 132(6)(b) of the Act would not be met. ...

12 December 1989 Ruling 59091 F- Staff Salary Deferral Leave Plan Unedited CRA Tags 6801 19(1) 5-9091   W.C. Harding   (613) 957-8953 December 12, 1989 Dear Sirs: Re:  Proposed Staff Salary Deferral Leave Plan (the "Plan") Advance Income Tax Ruling Request This is in reply to your letter of November 3, 1989 wherein you requested a ruling in respect of the above-noted plan. ... The procedures are discussed at length in our Information Circular I.C. 70-6R, a copy of which is attached for your reference. 24(1) 24(1) The Department has determined that: a)     U.I. premiums are to be based on the employee's gross salary before deferrals during the period of deferral and no premiums are to be withheld from the deferred amounts when paid to the employee during the leave period. b)     C.P.P. premiums are to be based on the salary the employee actually receives during both the deferral period and the leave period. ...

V ClassA Preference XXXXXXXXXX $ XXXXXXXXXX $ XXXXXXXXXX Mrs. L Class A Preference XXXXXXXXXX $ XXXXXXXXXX $ XXXXXXXXXX Cco common XXXXXXXXXX $ XXXXXXXXXX $ XXXXXXXXXX Bco common XXXXXXXXXX $ XXXXXXXXXX $ XXXXXXXXXX The Class A preference shares of Aco are non-voting, redeemable, retractable for an amount of $XXXXXXXXXX and entitled to non-cumulative dividends at the rate of XXXXXXXXXX % per annum of the redemption amount. ...

As at XXXXXXXXXX, Numberco exercised control over XXXXXXXXXX Class B XXXXXXXXXX Shares (representing approximately XXXXXXXXXX % of the total Class B XXXXXXXXXX Shares and XXXXXXXXXX % of all of the Target Shares). 10. As of XXXXXXXXXX, Manageco exercised control over XXXXXXXXXX Class A XXXXXXXXXX Shares (representing approximately XXXXXXXXXX % of the total Class A XXXXXXXXXX Shares). ... Subsidiaries of Target Holders and Percentage Places of Incorporation of Voting Rights CarveOut XXXXXXXXXX TargetSub Holdings (XXXXXXXXXX %) XXXXXXXXXX CarveOut XXXXXXXXXX Target XXXXXXXXXX (XXXXXXXXXX %) XXXXXXXXXX CarveOut XXXXXXXXXX Target (XXXXXXXXXX %) XXXXXXXXXX CarveOut XXXXXXXXXX TargetSub XXXXXXXXXX (XXXXXXXXXX %) Target XXXXXXXXXX (XXXXXXXXXXX %) XXXXXXXXXX CarveOut XXXXXXXXXX TargetSub USA (XXXXXXXXXX %) XXXXXXXXXX CarveOut XXXXXXXXXX TargetSub XXXXXXXXXX (XXXXXXXXXX %) Target XXXXXXXXXX (XXXXXXXXXX %) XXXXXXXXXX CarveOut XXXXXXXXXX TargetSub XXXXXXXXXX (XXXXXXXXXX %) XXXXXXXXXX CarveOut XXXXXXXXXX Target XXXXXXXXXX (XXXXXXXXXX %) XXXXXXXXXX CarveOut XXXXXXXXXX TargetSub XXXXXXXXXX (XXXXXXXXXX %) XXXXXXXXXX CarveOut XXXXXXXXXX CarveOut XXXXXXXXXX XXXXXXXXXX %) XXXXXXXXXX CarveOut XXXXXXXXXX TargetSub XXXXXXXXXX XXXXXXXXXX %) XXXXXXXXXX CarveOut XXXXXXXXXX CarveOut XXXXXXXXXX XXXXXXXXXX %) XXXXXXXXXX CarveOut US Holding Target XXXXXXXXXX (XXXXXXXXXX %) XXXXXXXXXX Subsidiaries of Target Holders and Percentage Places of Incorporation of Voting Rights CarveOut XXXXXXXXXX TargetSub Holdings (XXXXXXXXXX %) XXXXXXXXXX Target XXXXXXXXXX Target (XXXXXXXXXX %) XXXXXXXXXX Target XXXXXXXXXX Target Canada (XXXXXXXXXX %) XXXXXXXXXX Target XXXXXXXXXX Target (XXXXXXXXXX %) XXXXXXXXXX TargetSub XXXXXXXXXX Target (XXXXXXXXXX %) XXXXXXXXXX TargetSub XXXXXXXXXX TargetSub XXXXXXXXXX (XXXXXXXXXX %) XXXXXXXXXX TargetSub XXXXXXXXXX Target XXXXXXXXXX (XXXXXXXXXX %) Target XXXXXXXXXX %) XXXXXXXXXX TargetSub XXXXXXXXXX Target XXXXXXXXXX (XXXXXXXXXX %) XXXXXXXXXX TargetSub XXXXXXXXXX Target (XXXXXXXXXX %) Target XXXXXXXXXX (XXXXXXXXXX %) XXXXXXXXXX TargetSub XXXXXXXXXX Target XXXXXXXXXX (XXXXXXXXXX %) Target (XXXXXXXXXX %) XXXXXXXXXX TargetSub XXXXXXXXXX Target XXXXXXXXXX (XXXXXXXXXX %) XXXXXXXXXX TargetSub XXXXXXXXXX TargetSub XXXXXXXXXX (XXXXXXXXXX %) XXXXXXXXXX TargetSub XXXXXXXXXX TargetSub XXXXXXXXXX (XXXXXXXXXX %) Target (XXXXXXXXXX %) XXXXXXXXXX TargetSub XXXXXXXXXX Target (XXXXXXXXXX %) XXXXXXXXXX TargetSub XXXXXXXXXX TargetSub XXXXXXXXXX (XXXXXXXXXX %) XXXXXXXXXX TargetSub Holdings Target (XXXXXXXXXX %) XXXXXXXXXX TargetSub XXXXXXXXXX Target XXXXXXXXXX (XXXXXXXXXX %) Target XXXXXXXXXX (XXXXXXXXXX %) XXXXXXXXXX TargetSub XXXXXXXXXX Target XXXXXXXXXX (XXXXXXXXXX %) XXXXXXXXXX TargetSub XXXXXXXXXX TargetSub XXXXXXXXXX (XXXXXXXXXX %) XXXXXXXXXX TargetSub LP Target Canada (XXXXXXXXXX %) XXXXXXXXXX TargetSub XXXXXXXXXX Target XXXXXXXXXX (XXXXXXXXXX %) Target (XXXXXXXXXX %) XXXXXXXXXX TargetSub XXXXXXXXXX TargetSub LP (XXXXXXXXXX %) XXXXXXXXXX TargetSub XXXXXXXXXX Target XXXXXXXXXX (XXXXXXXXXX %)Target (XXXXXXXXXX %) XXXXXXXXXX TargetSub XXXXXXXXXX Target XXXXXXXXXX (XXXXXXXXXX %) XXXXXXXXXX TargetSub XXXXXXXXXX TargetSub XXXXXXXXXX (XXXXXXXXXX %) XXXXXXXXXX Subsidiaries of Target Holders and Percentage Places of Incorporation of Voting Rights TargetSub XXXXXXXXXX TargetSub XXXXXXXXXX (XXXXXXXXXX %) Target (XXXXXXXXXX %) XXXXXXXXXX TargetSub USA TargetSub Holdings (XXXXXXXXXX %) XXXXXXXXXX TargetSub XXXXXXXXXX Target XXXXXXXXXX (XXXXXXXXXX %) XXXXXXXXXX 14. ...

3.Est-ce qu'il y aura disposition des parts du Fonds, telle que définie à l'article 54 de la Loi, en raison de la distribution de capital ou de la consolidation des parts, l'une ou l'autre étant effectuée afin que la valeur de chaque part soit de XXXXXXXXXX $? 4.Est-ce qu'il y aura rachat des parts du Fonds et création d'un "rachat au titre des gains en capital", tel que défini au paragraphe 132(4) de la Loi, en raison de la distribution de capital ou de la consolidation des parts, l'une ou l'autre étant effectuée afin que la valeur de chaque part soit de XXXXXXXXXX $? ... TRANSACTIONS PROJETÉES 16.Dans le cadre d'un changement de politique de placement du Fonds, l'acte de fiducie régissant le Fonds sera modifié afin de prévoir les changements suivants: i)l'article XXXXXXXXXX sera modifié et se lira dorénavant comme suit: XXXXXXXXXX ii)l'article XXXXXXXXXX sera modifié, et partout ailleurs dans l'acte de fiducie, pour changer le nom du Fonds pour "XXXXXXXXXX" en anglais et "XXXXXXXXXX" en français; iii)l'article XXXXXXXXXX sera modifié pour ajouter, immédiatement avant le paragraphe existant, le paragraphe suivant: XXXXXXXXXX iv)les articles XXXXXXXXXX seront modifiés afin de prévoir que le prix d'émission et le prix de rachat des parts seront désormais fixés à XXXXXXXXXX $; v)l'article XXXXXXXXXX sera modifié pour prévoir le remplacement du montant de souscription initial minimal de XXXXXXXXXX $ pour un montant de XXXXXXXXXX $; vi)l'article XXXXXXXXXX sera modifié pour prévoir le remplacement du solde minimum total de la valeur liquidative de XXXXXXXXXX $ à XXXXXXXXXX $ et la réduction des paiements minimums périodiques en vue de l'achat des parts du Fonds de XXXXXXXXXX $ à XXXXXXXXXX $ dans le cadre du programme d'épargne périodique; vii)l'article XXXXXXXXXX sera modifié par le remplacement du montant du solde minimal requis de la valeur liquidative de XXXXXXXXXX $ à XXXXXXXXXX $; viii)l'article XXXXXXXXXX sera modifié pour remplacer, à la fin de la première phrase de cet article, les mots "XXXXXXXXXX" par les mots "XXXXXXXXXX"; ix)l'article XXXXXXXXXX sera modifié afin de supprimer, au paragraphe (i), les termes "XXXXXXXXXX"; x)l'article XXXXXXXXXX sera ajouté à l'acte de fiducie et sera ainsi libellé: XXXXXXXXXX. 17.A la date effective des modifications décrites ci-devant, la valeur nette de l'actif par part sera ramenée à XXXXXXXXXX $ en effectuant les transactions suivantes: i)Dans le cas où, à la date effective des modifications décrites ci-devant, la valeur par part du Fonds était supérieure à XXXXXXXXXX $, le Fonds procéderait à une distribution de capital, en espèces ou par l'émission de parts additionnelles, représentant la différence entre la valeur nette de l'actif par part à ce moment et XXXXXXXXXX $, afin de ramener la valeur nette de l'actif par part à XXXXXXXXXX $. ...