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Si la présomption est réfutée selon les faits, alors le traitement fiscal sera le suivant: i)     une telle corporation n'exploite pas une entreprise au Canada, n'a pas un établissement stable au Canada et par conséquent n'est pas assujettie à l'impôt de la Partie I sur son revenu de location; seul le gain en capital imposable et 7 la récupération de la déduction pour amortissement fiscal[FN7: Une déduction pour amortissement a pu être réclamée sur cet immeuble en vertu de la Partie I si la corporation a déjà été résidante au Canada ou en vertu de la Partie XIII s'il y a eu un choix tel que décrit à l'article 216.] y sera assujettie lors de l'aliénation de l'immeuble[FN8: En général, le Canada se réserve maintenant le droit d'imposer le gain en capital, la récupération et le revenu d'un bien immeuble d'une telle corporation dans ses conventions fiscales.]; ii)     une telle corporation ne sera pas assujettie à l'impôt de la Partie XIV; iii)     une telle corporation sera assujettie à la Partie XIII, soit à une retenue de 25% du revenu brut de loyer; un choix peut être fait pour imposer la corporation sur son revenu brut moins les dépenses directes, l'amortissement fiscal et autres déductions admissibles en vertu de l'article 216[FN9: Voir à cet effet le paragraphe 4 du bulletin IT-393R.]; et, iv)     si un choix a été fait en vertu de l'article 216, une telle corporation sera imposée, entre autres sans la possibilité de report de pertes autre qu'en capital[FN10: Voir à cet effet les paragraphes 6 et 9 du bulletin IT-393R.] et sans l'abattement provincial de 10% pour le revenu gagné dans une province. ...

The income and assets of the respective sub-fund are segregated and each sub-fund is only liable for its own liabilities; “CRA” means the Canada Revenue Agency; “Custodian Bank” means XXXXXXXXXX, acting as custodian with respect to the Fund’s property as set out in the Fund Contract; “Designated Stock Exchange” has the meaning assigned by subsection 248(1); “Foreign Legislation 1” means the Swiss Federal Act on Collective Investment Schemes of June 23, 2006; “Foreign Legislation 2” means the Swiss Ordinance on Collective Investment Schemes of November 22, 2006 in respect of the Foreign Legislation 1; “Fund” means a XXXXXXXXXX; “Fund Assets” means the assets governed by the Fund Contract XXXXXXXXXX, XXXXXXXXXX; “Fund Contract” means the fund contract dated XXXXXXXXXX between the Unitholders, the Management Company and the Custodian Bank, providing for the establishment of the Umbrella Fund and its Sub-funds; “Fund Unit” means a unit of the Fund conferring an entitlement to the Fund Assets and to the income of the Fund proportionate to the fraction it represents of total Fund Units existing at a moment in time; “Management Company” means XXXXXXXXXX, a resident of Switzerland, acting in its capacity as the manager of the Fund as set out in the Fund Contract; “Net Asset Value” means the market value of the Fund Assets at a particular time as determined pursuant to the Fund Contract; “Net Asset Value per Unit” means the market value of the Fund at a particular time as determined pursuant to the Fund Contract divided by the number of issued and outstanding Fund Units; “Non-Resident” has the meaning assigned by subsection 248(1); “Open-ended Collective Investment Scheme” means a Collective Investment Scheme, established under the laws of Switzerland, authorized by the Authority pursuant to Title 2 of the Foreign Legislation 1, in respect of which unitholders are entitled to redeem their units; “Redemption” means the redemption of a Fund Unit that each Unitholder is entitled to request from the Fund Management Company or that is initiated by the Fund Management Company; “Redemption Time” means the time when a Redemption occurs; “related persons” has the meaning assigned by subsection 251(2); “Sub-fund” means XXXXXXXXXX, each a Collective Investment Scheme, in its own right, within the Umbrella Fund; “Tax Treaty” means a tax treaty as defined in subsection 248(1); “TCP” means taxable Canadian property as defined in subsection 248(1); “Treaty” means the Convention between Canada and Switzerland for the Avoidance of Double Taxation with respect to Taxes on Income and Capital; “Umbrella Fund” means XXXXXXXXXX”, which is an Open-Ended Collective Investment Scheme composed of various Sub-funds including the Fund; “Unitholder” means any person holding Fund Units, such holder being entitled to a value equal to its share in the undivided assets of the Fund; “Unitholder Liability for Tax” means the liability for tax, interest and penalty of any Unitholder under the Act that may arise in connection with the holding of Fund Units; “Withholding Tax Exemption” means the exemption that a resident of Switzerland can claim in respect of part XIII withholding tax payable on dividends paid or credited by a resident of Canada pursuant to Article 10(3)(b) of the Treaty; and “Withholding Tax Obligation” means any legal obligation of the Canadian Sub-Custodian to withhold any amount in application of the Act, or the Canadian Agreement. ...

The members will be paid a reasonable honorarium for their services provided with respect to their board position and will be reimbursed for reasonable expenses for attendance at board or other meetings or conventions required to perform their duties. 12. ... The members will be paid a reasonable honorarium for their services provided with respect to their board position and will be reimbursed for reasonable expenses for attendance at board or other meetings or conventions required to perform their duties. 39. ...

Il n'y a pas de convention unanime entre actionnaires en vigueur. 16. ... Aucune convention ou résolution concernant la liquidation d'OPCO ou la distribution de ses biens ne prévoira qu'il y aura annulation par OPCO de ses actions lors de la liquidation et dissolution d'OPCO. 31. ...

Le XXXXXXXXXX, et afin de donner effet à la convention entre actionnaires signée le XXXXXXXXXX, chacun de Grand-Parent et B a acquis de SuccessionA XXXXXXXXXX actions ordinaires de catégorie " A " du capital-actions de CÉDANTE. ... En raison de la convention unanime entre actionnaires signée le XXXXXXXXXX, Grand-Parent, EnfantA, B, EnfantB1 et EnfantB2 forment un groupe de personnes qui a le contrôle effectif (de jure) de CÉDANTE pour les fins de la Loi. 10. ...

New Gco is not resident in Canada for the purposes of the Act and is a resident of XXXXXXXXXX for purposes of the Canada-XXXXXXXXXX Tax Convention. ... Kco is a XXXXXXXXXX corporation that is not resident in Canada for purposes of the Act, and is resident in XXXXXXXXXX for purposes of the Canada-XXXXXXXXXX Tax Convention. ...

Aucune convention ou résolution concernant la liquidation de OPCO ou la distribution de ses biens ne prévoira qu'il y aura annulation par OPCO de ses actions lors de la liquidation. 22. ... Aucune convention ou résolution concernant la liquidation de GESTCO1 ou la distribution de ses biens ne prévoira qu'il y aura annulation par GESTCO1 de ses actions lors de la liquidation. ...

Catégorie « G »: actions non votantes, non participantes, ne donnant pas droit de recevoir un dividende, rachetables au gré du détenteur, mais uniquement après le décès d’un détenteur d’actions de la catégorie « A » au prix de rachat correspondant au montant versé au compte du capital-actions de la catégorie « G » plus une prime par action, la prime étant égale à la quote-part (que représente telle action de catégorie « G » sur la totalité des actions de la catégorie « G » émises et en circulation de la société) de la prime totale qui correspond à l’excédent de la somme reçue ou à recevoir au titre de XXXXXXXXXX polices d’assurances-vie (telles polices étant spécifiées dans la convention unanime entre actionnaires de la société) sur le coût de base rajusté de telles XXXXXXXXXX polices (telles polices étant spécifiées dans la convention unanime entre actionnaires de la société), si tel détenteur d’actions de la catégorie « A » est décédé à ce moment. ...

Income Tax Convention (the "Treaty"). This withholding tax will be due XXXXXXXXXX. ...

DEFINITIONS In this letter, the following terms have the meanings specified: (a) "Arm's Length" has the meaning assigned by subsection 251(1); (b) "Canco" means XXXXXXXXXX; (c) "Cansub" means XXXXXXXXXX (formerly XXXXXXXXXX); (d) "Client" means XXXXXXXXXX; (e) "Controlled Foreign Affiliate" has, unless otherwise specified, the meaning assigned by subsection 95(1); (f) "CRA" means the Canada Revenue Agency; (g) "EBITDA" means earnings before interest, taxes, depreciation and amortization; (h) "Excluded Property" has the meaning assigned by subsection 95(1); (i) "FA Holdco" means XXXXXXXXXX; (j) "FA Opco" means XXXXXXXXXX, a corporation incorporated on XXXXXXXXXX under the laws of XXXXXXXXXX; (k) "FA Subco" means XXXXXXXXXX; (l) "Foreign Affiliate" has the meaning assigned by subsection 95(1); (m) "Foreign Country" means XXXXXXXXXX; (n) "Foreign Jurisdiction" means XXXXXXXXXX; (o) "LLC" means XXXXXXXXXX, a limited liability company formed on XXXXXXXXXX and governed by the laws of XXXXXXXXXX; (p) "LLLP" means XXXXXXXXXX, the limited liability limited partnership formed by Canco and Cansub on XXXXXXXXXX; (q) "Qualifying Interest" has the meaning assigned by paragraph 95(2)(m); (r) "Regulations" means the Income Tax Regulations, Consolidated Regulations of Canada chapter 945; (s) "Related Persons" has the meaning assigned by subsection 251(2); (t) "Senior Lenders" means XXXXXXXXXX; (u) "Taxable Canadian Corporation" has the meaning assigned by subsection 89(1); (v) "Treaty" means the Convention between Canada and the United States of America with respect to Taxes on Income and on 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; (w) "ULC" means XXXXXXXXXX Unlimited Liability Company, an unlimited liability company incorporated on XXXXXXXXXX under the laws of XXXXXXXXXX. ...