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Le paragraphe 6(3) édicte essentiellement qu'une somme qu'une personne a reçue d'une autre personne au titre ou en paiement intégral ou partiel d'une obligation découlant d'une convention intervenue entre le payeur et le bénéficiaire immédiatement avant, pendant ou immédiatement après une période où le bénéficiaire était un employé du payeur, est réputé être, pour l'application de l'article XXXXXXXXXX, une rémunération pour les services que le bénéficiaire a rendus pendant la période d'emploi. ...

Treaty” means the Convention Between the United States of America and Canada with Respect to Taxes on Income and on Capital Signed on 26 September 1980, as Amended by the Protocols Signed on 14 June 1983, 28 March 1984, 17 March 1995, 29 July 1997 and 21 September 2007; (u) “US Subs” has the meaning assigned by Paragraph 13; (v) “USCo 1” means XXXXXXXXXX; (w) “USCo 2” means XXXXXXXXXX; and (x) “USCo 3” means XXXXXXXXXX. ...

Le paragraphe 6(3) édicte essentiellement qu'une somme qu'une personne a reçue d'une autre personne au titre ou en paiement intégral ou partiel d'une obligation découlant d'une convention intervenue entre le payeur et le bénéficiaire immédiatement avant, pendant ou immédiatement après une période où le bénéficiaire était un employé du payeur, est réputé être, pour l'application de l'article XXXXXXXXXX, une rémunération pour les services que le bénéficiaire a rendus pendant la période d'emploi. ...

Entre autres, la répartition ou attribution du revenu protégé en main entre les actions des diverses catégorie d'actions du capital-actions d'une société nécessiterait une analyse de tous les droits, privilèges, conditions et restrictions afférents à chaque catégorie d'actions émises et en circulation, de même qu'une analyse des clauses pertinentes des conventions entre actionnaires, s'il y lieu, des règlements de la société ainsi que la législation corporative applicable. 28. ...

Whether the deemed disposition of Mother's XXXXXXXXXX interest in the Property as at her death in XXXXXXXXXX would not be subject to tax in Canada by virtue of Article VIII of the 1942 Canada-US Tax Convention. ...

The Secondment Agreement will contain all requirements and meet all conditions of a secondment agreement described in paragraphs 35 and 37 of Information Circular IC 75-6R2, Required Withholding From Amounts Paid To Non-Residents Providing Services In Canada; (n) “Treaty” means the Convention between Canada and XXXXXXXXXX; (o) “XXXXXXXXXX Company A” means XXXXXXXXXX, with whom CanCo entered into Project 1; (p) “XXXXXXXXXX Company B” means XXXXXXXXXX, with whom CanCo entered into Project 2; (q) “XXXXXXXXXX Companies” means XXXXXXXXXX Company A and XXXXXXXXXX Company B; and (r) XXXXXXXXXX. ...

Tax Convention (1980), as amended by the Protocols signed on June 14, 1983, March 28, 1984, March 17, 1995, July 29, 1997 and September 21, 2007. ...

Throughout this advance income tax ruling, the singular should be read as plural and vice versa where the circumstances so require: “Canco1” means XXXXXXXXXX, an unlimited liability company formed under the laws of the province of XXXXXXXXXX; “Canco2” means XXXXXXXXXX, an unlimited liability company formed under the laws of the province of XXXXXXXXXX; “Canco3” means XXXXXXXXXX, an unlimited liability company formed under the laws of the province of XXXXXXXXXX; “Canco4” means XXXXXXXXXX, an unlimited liability company formed under the laws of the province of XXXXXXXXXX; “Canco5” means XXXXXXXXXX, a corporation incorporated under the laws of Canada; “Canco6” means XXXXXXXXXX, an unlimited liability company formed under the laws of the province of XXXXXXXXXX; “Canco7” means XXXXXXXXXX, a corporation incorporated under the laws of Canada; “Canco8” means XXXXXXXXXX, a corporation incorporated under the laws of XXXXXXXXXX; “Canco9” means XXXXXXXXXX, an unlimited liability company formed under the laws of the province of XXXXXXXXXX; “Canco10” means XXXXXXXXXX, a corporation formed under the laws of Canada; “Canco11” means XXXXXXXXXX, an unlimited liability company formed under the laws of the province of XXXXXXXXXX; “CRA” means the Canada Revenue Agency; “Distribution” means the proposed dividend distribution more fully described in paragraph 32; “FA1” means XXXXXXXXXX, a limited liability partnership formed under the laws of the XXXXXXXXXX; “FA2” means XXXXXXXXXX, a corporation formed under the laws of XXXXXXXXXX; “FA3” means XXXXXXXXXX, a corporation formed under the laws of XXXXXXXXXX; “FA4” means XXXXXXXXXX, a corporation formed under the laws of XXXXXXXXXX; “foreign affiliate” has the meaning assigned by subsection 95(1); “GP” means XXXXXXXXXX, a general partnership formed under the laws of the province of XXXXXXXXXX; “LP1” means XXXXXXXXXX, a limited partnership formed under the XXXXXXXXXX; “LP2” means XXXXXXXXXX, a limited partnership formed under the laws of the province of XXXXXXXXXX; “LP3” means XXXXXXXXXX, a limited partnership formed under the laws of the province of XXXXXXXXXX; “Proposed Transactions” means the transactions described in paragraphs 18 to 32; “stated capital” in respect of the share capital of a corporation, has the meaning assigned by the statute by which the corporation is governed; “Taxpayers” refers collectively to Canco7, Canco8 and Canco9; “Treaty” means the Canada-United States Tax Convention (1980), as amended by the Protocols signed on June 14, 1983, March 28, 1984, March 17, 1995, July 29, 1997 and September 21, 2007; “United States” means the Unites States of America; “USco1” means XXXXXXXXXX, a corporation formed under the laws of the state of XXXXXXXXXX in the United States; “USco2” means XXXXXXXXXX, a corporation formed under the laws of the state of XXXXXXXXXX in the United States; “USco3” means XXXXXXXXXX, a limited liability company formed under the laws of the state of XXXXXXXXXX in the United States; “USco4” means XXXXXXXXXX, a limited liability company formed under the laws of the state of XXXXXXXXXX in the United States; and “USco5” means XXXXXXXXXX, a corporation formed under the laws of the state of XXXXXXXXXX in the United States. ...

DEFINITIONS In this ruling request, unless otherwise specified, all monetary amounts are expressed in Canadian dollars and the following terms have the meanings specified below: “ACB” means adjusted cost base, as defined in section 54; “A Co” means XXXXXXXXXX; “A Co Group” is defined in Paragraph 1; “Act” means the Income Tax Act (Canada), R.S.C. 1985 (5th Supp.) c. 1, as amended to the date hereof, and unless otherwise stated, all statutory references are to the Act and all terms and conditions used herein that are defined in the Act have the meaning given in such definition; “B Co” means XXXXXXXXXX; “C Co” means XXXXXXXXXX; “C Co Common Shares” is defined in Paragraph 5; “cost amount” has the meaning assigned by subsection 248(1); “controlled foreign affiliate” has the meaning assigned by subsection 95(1); “CRA” means the Canada Revenue Agency; “DGCL” means the Delaware General Corporation Law, being Chapter 1 of Title 8 of the Delaware Code; “DLLCA” means the Delaware Limited Liability Company Act, being Chapter 18 of Title 6 of the Delaware Code; “foreign affiliate” has the meaning assigned by subsection 95(1); “IRC” means the Internal Revenue Code of the United States of America; “LLC” means a limited liability company formed pursuant to, and having the attributes and features described in, the DLLCA and the applicable LLC Agreement; “LLC Agreement” means a limited liability company agreement (or operating agreement) of an LLC; “Paragraph” refers to a numbered paragraph in this letter; “Proposed Transactions” means the transactions described in the section “Proposed Transactions” below; “public corporation” has the meaning assigned by subsection 89(1); “taxable Canadian corporation” has the meaning assigned by subsection 89(1); and “Treaty” means the Canada-United States Tax Convention (1980) as amended by the Protocols signed June 14, 1983, March 28, 1984, March 17, 1995, July 29, 1997 and September 21, 2007. ...

Tax Convention (“the US treaty”) preclude the taxable capital gain arising from the L&D being US-source income for purposes of subsection 126(1)? ...