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Securities for proceeds equal to their fair market value immediately before her death. 4.In accordance with Article XXIX B(6)(a) of the Canada- United States Income Tax Convention, the amount of any federal or state estate or inheritance taxes which are imposed upon XXXXXXXXXX death and payable in the U.S. by the Trustee of the QDOT in respect of the U.S. ...

FACTS 1.XXXXXXXXXX is a private corporation and a taxable Canadian corporation governed by the laws of the province of XXXXXXXXXX was formed on the amalgamation of XXXXXXXXXX and is a resident of Canada for the purposes of the Act. 2.XXXXXXXXXX authorized capital consists of an unlimited number of common shares without par value. 3.The issued share capital of XXXXXXXXXX consists of XXXXXXXXXX common shares all of which are held by XXXXXXXXXX common shares of XXXXXXXXXX have a stated capital and PUC equal to $XXXXXXXXXX and an ACB to XXXXXXXXXX. 4.XXXXXXXXXX is a corporation incorporated on XXXXXXXXXX under the laws of the province of XXXXXXXXXX has elected pursuant to the provisions of section 133, and within the time specified in paragraph (e) of the definition of a "non-resident-owned investment corporation", to be taxed as a NRO. 5.XXXXXXXXXX authorized capital consists of an unlimited number of common shares without par value. 6.The issued share capital of XXXXXXXXXX consists of XXXXXXXXXX common shares all of which are held by XXXXXXXXXX common shares of XXXXXXXXXX have a stated capital and PUC equal to $XXXXXXXXXX and an ACB to XXXXXXXXXX. 7.XXXXXXXXXX is not resident in Canada for purposes of the Act or for purposes of the Convention. 8.XXXXXXXXXX a public company in the United Kingdom, is the ultimate parent of XXXXXXXXXX acquired control of a parent company of XXXXXXXXXX from XXXXXXXXXX. 9.The taxation year for both XXXXXXXXXX and is the same as its fiscal period for accounting purposes. ...

.), as amended as at the date hereof, and unless otherwise stated every reference herein to a part, section, subsection, paragraph or subparagraph is a reference to the relevant provision of the Act; "adjusted cost base" has the meaning assigned by section 54; "Amalco" means the corporation formed on the amalgamation of D Co and RCo; "A Co" means XXXXXXXXXX, a corporation incorporated under the laws of the State of XXXXXXXXXX of the United States; "B Co" means XXXXXXXXXX, a taxable Canadian corporation and an indirect wholly-owned subsidiary of XXXXXXXXXX that owns XXXXXXXXXX% of XXXXXXXXXX, which is the general partner of XXXXXXXXXX, a partnership that carries on an active XXXXXXXXXX business; "C Co" means XXXXXXXXXX, a corporation incorporated under the XXXXXXXXXX; "XXXXXXXXXX Group" means XXXXXXXXXX and its subsidiaries; "D Co" means XXXXXXXXXX corporation formed on the amalgamation of XXXXXXXXXX; "XXXXXXXXXX Partnership" means XXXXXXXXXX, a general partnership formed between D Co and RCo under the Partnership Act (XXXXXXXXXX), which carries on an active XXXXXXXXXX business in Canada; XXXXXXXXXX; "paid-up capital" has the meaning assigned by subsection 89(1); "public corporation" has the meaning assigned by subsection 89(1); "RCo" means XXXXXXXXXX corporation formed XXXXXXXXXX upon the amalgamation of ECo and XXXXXXXXXX; "taxable Canadian corporation" has the meaning assigned by subsection 89(1); "the Treaty" means the Canada-United States Income Tax Convention; and All amounts are in Canadian dollars unless otherwise stated. ...

Chacun des régimes de participation aux bénéfices ne constituera pas une convention de retraite au sens du paragraphe 248(1) de la Loi. ...

The 401(k) Plan has tax-deferred status in the U.S. h) "IRA" means a plan or arrangement to which sections 408(a), 408(b) or 408(h) of the Code applies. i) "ParentCo" means a U.S. resident corporation that controls SubCo. j) "RCA" means a retirement compensation arrangement as that term is defined in subsection 248(1) of the Act. k) "SubCo" means XXXXXXXXXX, a U.S. resident corporation. l) "Treaty" means the Canada-United States Income Tax Convention, 1980 as amended to the date hereof. ...

"Treaty" means the Canada- Austria Tax Convention, including protocols enacted to the date hereof;? ...

Each of USHoldco, USco1, USco2 and USco3 is a resident of the United States under Canadian common law principles as well as being a resident of the United States for the purposes of the Canada-United States Income Tax Convention, 1980. ...

Une convention de mandat distincte sera conclue entre OPCO et chacune des sociétés GESTCO1 et GESTCO2. Chacune des conventions spécifiera que malgré le fait que OPCO apparaîtra comme le propriétaire inscrit du XXXXXXXXXX, OPCO agira à titre de mandataire et de prête-nom seulement et ne pourra prétendre à aucun droit dans la propriété du XXXXXXXXXX. ... Selon la convention pertinente, GESTCO1 ou GESTCO2 selon le cas, tiendra OPCO indemne de tous coûts, de toutes dépenses, de tous débours, de toutes réclamations résultant directement ou indirectement de la possession, de la détention et de l'exercice des droits afférents au XXXXXXXXXX et à la convention de mandat. ...

Fiducie2 est un XXXXXXXXXX qui a été créé en vertu d'une convention de fiducie, le XXXXXXXXXX, selon les lois en vigueur dans la province de XXXXXXXXXX. ... Une convention entre les actionnaires de Fusionco2 (ci-après désignée la "Convention") sera mise en place et liera tous les détenteurs d'actions ordinaires de même que tous les détenteurs d'actions privilégiées et donnera certains droits de veto sur des décisions importantes aux actionnaires détenant des actions votantes. ... Simplifier la structure du groupe corporatif, tout en respectant les règles établies par la convention de fiducie de Fiducie2. ...

The tax profile and country of residence of each Unitholder will determine which tax convention and rate of withholding tax should be applied to each item of income. In order to ensure that each Unitholder receives an amount of gross income that reflects their entitlement to reduced withholding tax rates under applicable tax convention, investors with different tax profiles and/or country of residence invest in different Unit Classes. 15. ... Accordingly, it is of critical importance that the CCF is treated as fiscally transparent for tax purposes to allow the institutional investors to claim treaty benefits in respect of the income and gains they earn from their share of the properties held by the CCF, based on an application of the tax convention between their country of residence and the country where the properties of the CCF are located. ...