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Each of FA Holdco 1 and FA Holdco 2 is a corporation governed by the laws of XXXXXXXXXX, and is a non-resident of Canada and a resident of XXXXXXXXXX for the purposes of the Act and the Canada-XXXXXXXXXX Income Tax Convention. ...

Our understanding of the facts, proposed transactions and the purpose of the proposed transactions is as follows: Definitions (a) "Parent" means XXXXXXXXXX; (b) "Canco" means XXXXXXXXXX; (c) "Subco" means XXXXXXXXXX; (d) "DC" means XXXXXXXXXX; (e) "Newco" means a new corporation to be incorporated by Canco as part of the proposed transactions; (f) "Amalco" means the entity formed upon the merger of DC and Subco; (g) "Articles" means the Articles attached to the notarial deed creating DC and filed with the appropriate "commercial register" in the Foreign Country; (h) "CBCA" means the Canada Business Corporations Act; (i) "CRA" means the Canada Revenue Agency; (j) "Exchanges" means the XXXXXXXXXX Stock Exchange and the XXXXXXXXXX Stock Exchange; (k) "Foreign Country" means XXXXXXXXXX; (l) "Foreign Legislation" means the XXXXXXXXXX; (m) "Treaty" means the Canada-XXXXXXXXXX Income Tax Convention; (n) "adjusted cost base" ("ACB") has, by virtue of subsection 248(1) of the Act, the meaning assigned by section 54 of the Act; (o) "arm's length" has the meaning assigned by subsection 251(1) of the Act; (p) "capital property" has, by virtue of subsection 248(1) of the Act, the meaning assigned by section 54 of the Act; (q) "controlled foreign affiliate" has, by virtue of subsection 248(1) of the Act, the meaning assigned by subsection 95(1) of the Act; (r) "foreign affiliate" has, by virtue of subsection 248(1) of the Act, the meaning assigned by subsection 95(1) of the Act; (s) "foreign merger" has the meaning assigned by subsection 87(8.1) of the Act; (t) "non-resident" has the meaning assigned by subsection 248(1) of the Act; (u) "paid-up capital" has, by virtue of subsection 248(1) of the Act, the meaning assigned by subsection 89(1) of the Act; (v) "public corporation" has, by virtue of subsection 248(1) of the Act, the meaning assigned by subsection 89(1) of the Act; (w) "share" has the meaning assigned by subsection 248(1) of the Act; (x) "subsidiary wholly-owned corporation" has the meaning assigned by subsection 248(1) of the Act; and (y) "taxable Canadian corporation" has, by virtue of subsection 248(1) of the Act, the meaning assigned by subsection 89(1) of the Act. ...

(p) "Treaty" is the Convention between Canada and the United States of America with Respect to Taxes on Income and Capital. ...

By virtue of section 4.3 of the Income Tax Conventions Interpretation Act, Trust will be deemed not to be a resident of any state other than Canada for purposes of applying a tax treaty. ...

Tax Convention (the "Treaty"). Approximately XXXXXXXXXX% of the Class XXXXXXXXXX Shares and Debentures are held by a scientific, educational or charitable organization as described in paragraph 1 of Article XXI of the Treaty. ...

Il n'y a aucune convention entre actionnaires de la Société. 10.Toutes les catégories d'actions donnent droit à leur détenteur de recevoir des dividendes à l'entière discrétion des administrateurs de la Société. ...

TRANSACTIONS PROJETÉES ET BUT DES TRANSACTIONS PROJETÉES MODIFICATIONS DU CONTRAT DE SOCIÉTÉ DE PERSONNES 9.XXXXXXXXXX obtiendra l'autorisation préalable de son co-associé XXXXXXXXXX afin de modifier les conventions contenues au contrat de société de personnes pour permettre l'arrivée de nouveaux associés, sans mettre fin immédiatement à la société de personnes. ...

A seraient rachetées à même le produit d'assurance selon une convention entre Opco et M. ...

Income Tax Convention. As XXXXXXXXXX has not disposed of any capital property (i.e., her existing life interest in the Farm Land) as a result of her children transferring their remainder interests to her, no capital gain should be reported by her. ...

En effet, l'alinéa 7(1)a) de la Loi prévoit que:      lorsqu'une corporation est convenue d'émettre... des actions de son capital- actions... à un de ses employés... a)      l'employé qui a acquis des actions en vertu de la convention est réputé avoir reçu, en raison de son emploi au cours de l'année d'imposition où il a acquis les actions, un avantage égal à l'excédent éventuel de la valeur des actions au moment où il les a acquises sur le total de la somme qu'il a payée ou doit payer à la corporation pour ces actions.... 12.       ...