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Situation 1.     X Co. is owned equally by Mr. and Mrs. X. 2.     Mr. and Mrs. ... X. 3.     It is contemplated that Mrs. X will transfer her shareholdings in X Co. to her holding company, Y Co., pursuant to subsection 85(1) of the Act. 4.      ... The shareholdings between X Co. and Y Co. will then be eliminated through the redemption of shares. 6.      ...

D Holdco will enter into an exchange agreement with L Holdco to exchange its XXXXXXXXXX % undivided interest in the L Newco 2 Redemption Note for L Holdco’s XXXXXXXXXX % undivided interest in the D Newco 2 Redemption Note. D Holdco will enter into an exchange agreement with T Holdco to exchange its XXXXXXXXXX % undivided interest in the T Newco 2 Redemption Note for T Holdco’s XXXXXXXXXX % undivided interest in the D Newco 2 Redemption Note. ... D Holdco will enter into an exchange agreement with L Holdco to exchange its XXXXXXXXXX % undivided interest in the L Newco 1 Redemption Note for L Holdco’s XXXXXXXXXX % undivided interest in the D Newco 1 Redemption Note. ...

25 September 1989 Ruling 74361 F- Amalgamation- Interpretation Bulletin IT-474R Unedited CRA Tags 85(7)   September 25, 1989 Publication Division Specialty Rulings Directorate   A.A. ... Shultis 957-2115 Director   File No. 7-4361 Subject: Interpretation Bulletin IT-474R We are forwarding a photocopy of our recent reply to a request for a technical interpretation concerning the ability of a corporation formed on an amalgamation (Amalco) to file an election pursuant to subsection 85(7) of the Act with regard to a prior transfer of assets involving a predecessor corporation.  ...

Le montant du CDC de GESTION était d'environ XXXXXXXXXX $ au XXXXXXXXXX. ... Le CV de ces actions de catégorie "A" est de XXXXXXXXXX $. Le PBR, pour Succession A, desdites actions est de XXXXXXXXXX $ et leur JVM est d'environ XXXXXXXXXX $ au XXXXXXXXXX. 4. ... Le CV de ces actions des catégories "A" et "B" est de XXXXXXXXXX $ et XXXXXXXXXX $ respectivement. ...

8 June 1989 Ruling 58151 F- Property Transfer from DPSP to RPP- Form TD2 Unedited CRA Tags n/a   June 8, 1989 Source Deductions Division Financial Industries Division   A.B. ... Mancino 957-8962 Director   File No. 5-8151 SUBJECT:  Transfer of property from DPSP to RPP Use of Form TD2 Enclosed, for your use, are the originals of the relevant correspondence. 19(1)  seeks this Department's permission to complete a number of Forms TD2 in respect of a lump sum transfer from a client's DPSP to its RRSP without the relevant members' signatures.  ...

28 March 1990 Ruling 59263 F- Deferred Salary Leave Plan Unedited CRA Tags 6801(a) 19(1) File No. 5-9263   A.B. Adler   (613) 957-8962 March 28, 1990 Dear Sirs: Your letter dated December 8, 1989, and addressed to Mrs. ... (This is considered as a payment to the member and a recontribution to the Plan.) 2.      ...

Loan 2 will bear interest at a rate of XXXXXXXXXX % which will not exceed what would be a reasonable commercial rate in these circumstances. ... If the Proposed Transactions were not undertaken, as at XXXXXXXXXX the balance of Lossco's non-capital loss carry-forward would be as follows: Fiscal XXXXXXXXXX: $ XXXXXXXXXX Fiscal XXXXXXXXXX: XXXXXXXXXX Fiscal XXXXXXXXXX: XXXXXXXXXX * Fiscal XXXXXXXXXX: XXXXXXXXXX * Total $ XXXXXXXXXX * estimate 5. ... Opco's income is expected to be approximately XXXXXXXXXX % allocable to XXXXXXXXXX, XXXXXXXXXX % to XXXXXXXXXX, XXXXXXXXXX % to XXXXXXXXXX % to each of XXXXXXXXXX with nominal allocations to the remaining provinces. ...

Le solde de l'avance de OPCO à PORTCOA est de XXXXXXXXXX $. Le solde de l'avance de OPCO à PORTCOB est de XXXXXXXXXX $. ... Les actions émises et en circulation du capital-actions de PORTCOA sont détenues de la façon suivante: Détenteurs Nombres et catégories PBR ($) CV ($) Fiducie M. ... La valeur de rachat totale des XXXXXXXXXX actions privilégiées de catégorie "A" du capital-actions de PORTCOB est de XXXXXXXXXX $ (XXXXXXXXXX $ par action). ...

28 June 1989 Ruling 74013 F- Non-Arm's Length Sale of Shares Unedited CRA Tags 85(1)(e.2), 84.1(2)(a.1), 84.1(1)   June 28, 1989 TO: Legislative Affairs Directorate FROM: Specialty Rulings   Directorate Roy C. ... These are summarized below and are also written on the draft. 1.     We suggest "Opco" be called "Holdco" as it is a holding company. 2.     We suggest "Oldco" be called "Opco" since it is a operating company. 3.      ...

6 November 1989 Ruling I3113 F- Exempt Income- Service Pension, Allowance or Compensation Unedited CRA Tags 81(1)(d)   November 6, 1989 Director General Current Amendments and Specialty Rulings Directorate Regulations Division   D.W. ... Hiltz   I-3113 Exempt Income- Paragraph 81(1)(d) Enclosed is a copy of our memorandum to you dated July 17, 1989.  ...