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For greater certainty, nothing in this advance income tax ruling should be construed as implying that the CRA has agreed to or reviewed the determination of: (a) the fair market value of any property described herein; (b) whether an Investor is resident in a particular country; (c) whether the result obtained by an Investor is not consistent with the scheme of Treaty 1, Treaty 2, Treaty 3 and/or Treaty 4 such that the proposed transactions would result in an abuse of a treaty to which subsection 245(2) of the Act would apply to re-determine the tax consequences to an Investor; or (d) the mode of application of Article 13 of any convention, within the meaning of section 2 of the Income Tax Conventions Interpretation Act, not described in Rulings B through F. ...

Canco' Business Number is XXXXXXXXXX, and Canco files its corporate tax returns with the XXXXXXXXXX Tax Centre, and is served by the XXXXXXXXXX TSO; (c) "controlled foreign affiliate" has the meaning assigned by subsection 95(1); (d) "CRA" means the Canada Revenue Agency; (e) "Dco" means XXXXXXXXXX; (f) "DCO Treaty" means the Convention Between Canada and XXXXXXXXXX; (g) "FAPI" means "foreign accrual property income" as that term is defined in subsection 95(1); (h) "foreign accrual tax" has the meaning assigned by subsection 95(1); (i) "foreign affiliate" has the meaning assigned by subsection 95(1); (j) "Gco" means XXXXXXXXXX; (k) "G Holdings" means XXXXXXXXXX; (l) "GCO Loan" means the interest-bearing loan to be made by US LLC to Gco, as described in paragraph 9; (m) "GCO Treaty" means the Agreement Between Canada and XXXXXXXXXX; (n) "non-resident" has the meaning assigned by subsection 248(1); (o) "Paragraph" means a numbered paragraph in this letter; (p) "Pubco" means XXXXXXXXXX, a corporation formed under the laws of the State of XXXXXXXXXX; (q) "Pubco Group" is described in Paragraph 1 below; (r) "Regulations" means the Income Tax Regulations; (s) "taxable Canadian corporation" has, by virtue of subsection 248(1), the meaning assigned by subsection 89(1); (t) "United States" means the United States of America; (u) "US LLC" means a limited liability company to be formed under the laws of the State of XXXXXXXXXX; (v) "US Sub" means XXXXXXXXXX, a corporation formed under the laws of the State of XXXXXXXXXX; and (w) "US Treaty" means the Convention between Canada and the United States of America With Respect to Taxes on Income and Capital Signed on September 26, 1980 as Amended by the Protocols Signed on June 14, 1983, March 28, 1984, March 17, 1995, July 29, 1997 and September 21, 2007. ...

"Dutch Treaty" means the Convention Between Canada and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income signed on May 27, 1986, as amended by Protocols on March 4, 1993 and August 25, 1987. ... "US Treaty" means the Convention between Canada and the United States of America With Respect to Taxes on Income and Capital Signed on September 26, 1980 as Amended by the Protocols Signed on June 14, 1983, March 28, 1984, March 17, 1995, July 29, 1997 and September 21, 2007. ...

La renonciation modifiera la convention de prêt et réduira le taux effectif en vigueur pour la période stipulée à la renonciation à nul. ...

Son solde de pertes nettes cumulatives sur placements était XXXXXXXXXX. 16.Les actionnaires de Société A sont soumis à une convention unanime d'actionnaires (une copie de cette convention était jointe à votre demande). ...

XXXXXXXXXX (hereinafter “Foreign Co”) was incorporated under the laws of XXXXXXXXXX, does not carry on business in Canada, is not resident in Canada for purposes of the Act and has no permanent establishment in Canada within the meaning of the XXXXXXXXXX Income Tax Convention Act, XXXXXXXXXX. ... A Co and B Co were incorporated under the laws of a foreign jurisdiction, do not carry on business in Canada, are not resident in Canada for purposes of the Act and have no permanent establishment in Canada within the meaning of the relevant tax convention. ...

Principal Issues: (i) Whether the foreign affiliate of the taxpayer is a resident of France for the purposes of paragraph 1 of Article 4 of the Canada-France Income Tax Convention; (ii) Whether XXXXXXXXXX and (iii) Whether paragraph 5906(1)(a) and paragraph (d)(i) of the definition of "exempt earnings" in subsection 5907(1) of the Income Tax Regulations apply to the active business income earned XXXXXXXXXX by a branch of the foreign affiliate. ... Definitions In this letter the following terms have the meanings specified: (a) "Act" means the Income Tax Act R.S.C. 1985 c.1 (5th Supp.), as amended to the date hereof, and unless otherwise stated, every reference herein to a Part, section, subsection, paragraph or subparagraph is a reference to the relevant provisions of the Act; (b) "Aco" means XXXXXXXXXX; (c) "Bco" means XXXXXXXXXX; (d) "Canada-France Treaty" means the Canada-France Income and Capital Tax Convention, 1975, as amended to the date hereof; (e) "CBCA" means the Canada Business Corporations Act, R.S.C. 1985, c. ...

Conformément aux XXXXXXXXXX de la Convention de fiducie, les frais de gestion en regard de XXXXXXXXXX sont assumés par le XXXXXXXXXX à laquelle XXXXXXXXXX appartient et les frais de gestion en regard de la Série XXXXXXXXXX sont assumés directement par les détenteurs de XXXXXXXXXX suivant des ententes individuelles intervenues à cet effet entre XXXXXXXXXX et chaque détenteur des unités de XXXXXXXXXX. ... Le XXXXXXXXXX de la Convention de fiducie permet aux détenteurs d'unités d'une série XXXXXXXXXX de convertir leurs unités en unités d'une autre série XXXXXXXXXX. ...

Dco indirectly wholly owns Gco and Hco, two corporations incorporated and resident in XXXXXXXXXX for the purposes of the Act and the Canada-XXXXXXXXXX Income Tax Convention. ... Both Gco anc Hco indirectly own XXXXXXXXXX Co, and directly own shares in separate corporations that are resident in XXXXXXXXXX, for the purposes of the Act and the Canada-XXXXXXXXXX Income Tax Convention. 10. ... XXXXXXXXXX Co is incorporated and resident in XXXXXXXXXX for the purpose of the Act and the Canada-XXXXXXXXXX Income Tax Convention. ...

Dans la présente décision anticipée, la définition de Cotisation est également utilisée au pluriel; " Convention de contribution " désigne l'entente entre un Membre XXXXXXXXXX et XXXXXXXXXX qui établit la structure juridique entourant le versement de la Cotisation par le Membre XXXXXXXXXX à XXXXXXXXXX; " Dépense admissible " s'entend au sens de la définition de cette expression prévue au paragraphe 127(9). ... XXXXXXXXXX ne participe ni n'a de droits, actuels ou futurs, à des revenus bruts en provenance de brevets ou de licences pouvant résulter de découvertes et seules les Membres XXXXXXXXXX peuvent jouir de tels droits en conformité avec la Convention de contribution. 10. ... Il est dans l'intention de XXXXXXXXXX, sujet aux termes et conditions de la convention de licence, que tous les résultats des recherches obtenus par les activités de RS&DE des seconds d'œuvres de XXXXXXXXXX (XXXXXXXXXX) soient la propriété intellectuelle de ces seconds d'œuvres. ...