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22 July 1982 Income Tax Severed Letter RCT 5-4159 Unedited CRA Tags 85 Dear Sirs: This is in reply to your letter of June 9, 1982 wherein you request our opinion on whether a rollover is valid if the rollover contract provides that the Corporation shall obtain supplementary letters patent and shall issue shares in consideration of the property transferred and in fact these steps are taken within a reasonable delay after the signature of the contract. ...

We trust that you will give this request favourable consideration. ...

You submitted for our consideration a sales agreement whereby non-residents of Canada sold to a Canadian resident the immovable right to cut timber on their property. ...

Fontaine 957-2140 SUBJET: Deductions for Residents of Northern and Isolated Areas As the attached letters pertain to your Press Release of February 11, 1988, we are forwarding them to you for your consideration and reply. ...

Accordingly, we have forwarded their request to you for your consideration and reply. ...

Your comments will be taken into consideration during this review. Yours truly, for Director Financial Industries Division Rulings Directorate ...

Chris Martin of Consumer and Corporation Affairs Canada for your consideration and direct reply. ...

Jolie of your office, we are forwarding for your consideration and reply the yellow file folder containing 24(1) letter of October 31, 1989 addressed to the Honourable Otto Jelinek. ...

(ee) DC loaned funds to Bankco, Bankco used the loaned funds to subscribe for XXXXXXXXXX additional common shares of Subco I Holdco for cash consideration and Subco I Holdco subscribed for XXXXXXXXXX additional common shares of Subco I for cash consideration. ... As consideration for the Distribution Property so transferred by DC to Spinco, Spinco will issue to DC XXXXXXXXXX Spinco Special Shares having an aggregate Spinco Special Share Redemption Amount equal to the fair market value of the Distribution Property at the time of the transfer, less the fair market value of any non-share consideration paid by Spinco in consideration for the Distribution Property. ... The amount of any non-share consideration paid by Spinco in consideration for the Distribution Property will not exceed the fair market value of the Distribution Property. ...

The Trust will convey its New Preferred Shares Series 3 of Opco to Opco #3 in consideration for common shares of Opco #3. ... In consideration, Opco #3 will assume the Fund Notes and will issue Opco #3 Preferred Shares. ... Unitholders will receive no consideration other than Fund Special Units on the redemption of the Class A Shares and the Fund will receive no consideration other than Units on the redemption of the Class B Shares. 61. ...