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At no time during the implementation of the Proposed Transactions described in this letter will the Preferred Shares be: a. the subject of any undertaking that is referred to in subsection 112(2.2) as a “guarantee agreement”; b. the subject of a dividend rental arrangement, as defined in subsection 248(1); c. the subject of any secured undertaking of the type described in paragraph 112(2.4)(a); or d. issued for consideration that is or includes: i. an obligation of the type described in subparagraph 112(2.4)(b)(i); or ii. any right of the type described in subparagraph 112(2.4)(b)(ii). 38. ...

2020 Ruling 2019-0824211R3 F- Post-mortem Hybrid Pipeline Unedited CRA Tags 84(2), 84.1, 245(2) Principal Issues: 1) Whether section 84.1 applies to deem the Estate to have received a dividend on the disposition of shares to the new corporation or to reduce the PUC of the shares of the new corporation received as consideration for the disposition of the shares. 2) Whether subsection 84(2) applies to the proposed transactions. 3) Whether subsection 245(2) applies to the proposed transactions. ...

Nous avons également pris en considération les informations que vous nous avez fait parvenir par courriers électroniques en réponse aux demandes de renseignements additionnels que nous vous avons envoyés les XXXXXXXXXX. ...

2023 Ruling 2022-0955451R3 F- Post mortem pipeline Unedited CRA Tags 84(2), 84.1, 112(3.2), 112(7), 164(6), 245(2), 248(1)- Graduated rate estate Principal Issues: (1) Whether section 84.1 applies to deem the estate to have received a dividend on the disposition of shares in a corporation to the new corporation or to reduce the PUC of the shares of the new corporation received as a consideration for the disposition of shares in the corporation; (2) Whether subsection 84(2) applies to the proposed transactions; (3) Whether subsection 245(2) applies to the proposed transactions. ...

At no time during the implementation of the Proposed Transactions will the Numberco Preferred Shares be: a. the subject of any undertaking that is referred to in subsection 112(2.2) as a “guarantee agreement”; b. the subject of a dividend rental arrangement as defined in subsection 248(1); c. the subject of any secured undertaking of the type described in paragraph 112(2.4)(a); or d. issued for consideration that is or includes: i. an obligation of the type described in subparagraph 112(2.4)(b)(i), other than an obligation of a corporation that is related (if the Act were read without reference to paragraph 251(5)(b)); or ii. any right of the type described in subparagraph 112(2.4)(b)(ii). 50. ...

After the “21 year” deemed disposition, the Trust will enter into a pipeline type transaction by way of selling some of the Subject shares to another existing Canadian-controlled private corporation (Gestion 2) as consideration for notes receivable (Notes 1 to 3). ...

Gestion X, Gestion Y et Gestion Z souscriront à XXXXXXXXXX actions ordinaires de catégorie A de Nouvelle pour une considération en argent totalisant XXXXXXXXXX $. ...

With respect to a dividend deemed to have been paid by Aco on a redemption, acquisition or cancellation of the Aco Pref 3 Shares to which subsection 84(2) or 84(3) applies, the terms and conditions of the Aco Pref 3 Shares do not specify an amount in accordance with the requirements in subsection 191(4); c) for greater certainty, the Proposed Transactions contained in Paragraphs 28 to 30 will form part of any series of transactions or events implemented to avoid, reduce, or defer the tax consequences, described in subsection 104(4), to the First Trust on its 21st anniversary; and d) nothing in this letter should be construed as confirmation, express or implied, that, for the purposes of any of the Rulings given above, any adjustment to the FMV of the properties transferred or the redemption amount of the shares issued as consideration, whether pursuant to a price adjustment clause or otherwise, will be effective retroactively to the time of the transfer and issuance of shares. ...

La JVM des XXXXXXXXXX actions catégorie C du capital-actions de D2CO, soit sa valeur de rachat, sera déterminée sur la base de l’évaluation préparée par un expert indépendant, laquelle prendra en considération, entre autres, la JVM des XXXXXXXXXX actions de catégorie F du capital-actions de BCO. ... La JVM des XXXXXXXXXX actions catégorie C du capital-actions d’E2CO, soit sa valeur de rachat, sera déterminée sur la base de l’évaluation préparée par un expert indépendant, laquelle prendra en considération, entre autres, la JVM des XXXXXXXXXX actions de catégorie F du capital-actions de BCO. ... La JVM des XXXXXXXXXX actions catégorie C du capital-actions de F2CO, soit sa valeur de rachat, sera déterminée sur la base de l’évaluation préparée par un expert indépendant, laquelle prendra en considération, entre autres, la JVM des XXXXXXXXXX actions de catégorie F du capital-actions de BCO. ...

Les Actions Spéciales Filco seront rachetables au gré du détenteur et de FILCO pour un montant correspondant à leur prix de rachat (« Prix de Rachat »), lequel correspondra à la juste valeur marchande de la considération reçue lors de l'émission des actions, plus les dividendes accumulés et non payés. ...