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5 September 1990 Internal T.I. 59657 F - Prescribed Shares - ITR 6205

X transferred all of his shares of Opco to Holdco on a tax-deferred basis pursuant to subsection 85(1) and received special freeze shares as consideration therefor. ...

27 March 1990 Ruling 74543 F - Part XIII Withholding Tax on Indemnity Payments

"it may well be on a subsequent occasion both the reasoning in Holder's case and the distinction drawn between that case and the present by Lord Denning MR may deserve further consideration." ...

23 October 1991 Internal T.I. 9030597 - Application de l'alinéa 12(1)(x) programme d'aide à la capitalisation des entreprises (Quebéc)

Cela suppose, en particulier, que le but de la disposition en cause doit être pris en considération. ...

7 June 1990 External T.I. 74735 - Exonération de gains en capital - Insuffisance de versement de dividendes

Si la corporation n'a pas versé de dividende (ou a verse un dividende inférieur à 90% du taux de rendement annuel moyen) parce qu'elle a réinvesti ses surplus dans son entreprise exploitée activement, de manière à accroître la valeur des àctions, nous sommes d'avis que ce fait pourrait être pris en considération pour établir si cette condition est respectée. ...

18 April 1990 Internal T.I. 59647 F - Meaning of Canadian Resource Property

Given that the royalty interest qualifies as a Canadian resource property under subparagraph 66(15)(c)(v) of the Act, there seems little doubt that Company A has "acquired" a property in consideration for its payment to Company B. ...

17 May 1990 Ruling 59241 F - CCA Class 34 in Relation to Cogeneration Stations

Free Waste Heat- Clause (d)(ii) B of Class 34 In interpreting statutes of law, all words and terms must be taken into consideration. ...

30 August 1990 Administrative Letter 59796 F - Allocation of Partnership Income

Farmout The hypothetical situation appears to be similar to a widespread farmout arrangement whereby a farmee, Partner B, would acquire an interest in a farmor's, Partner A's, Canadian resource property and in consideration for such interest, Partner A would receive, inter alia, an interest in Partner B's depreciable property. ...

27 March 1990 Income Tax Severed Letter AC74543 - Non-resident Withholding Tax on Indemnity Payments

"it may well be on a subsequent occasion both the reasoning in Holder's case and the distinction drawn between that case and the present by Lord Denning MR may deserve further consideration." ...

7 June 1990 Income Tax Severed Letter AC74735 F - Exonération de gains en capital - Suffisance de dividendes

Si la corporation n'a pas versé de dividende (ou a verse un dividende inférieur a 90, du taux de rendement annuel moyen) parce qu'elle a réinvesti ses surplus dans son entreprise exploitée activement, de manière à accroître la valeur des àctions, nous sommes d'avis que ce fait pourrait être pris en considération pour établir si cette condition est respectée. ...

18 April 1990 Income Tax Severed Letter 5-9647 - Request for Technical Interpretation—paragraph 66(15)(c) of the Income Tax Act—treatment of a payment made to purchase or cancel a royalty interest