The following describes the information requested for each column of
Schedule 9:
Column #
|
Information required
|
100
|
Enter the name of the corporation related
to/associated with the filing corporation
|
200
|
Enter the country of residence (if other
than Canada) of the corporation listed under column 100
|
300
|
Enter the Business Number of the corporation listed at under column 100 (Canadian corporation only). Enter "NR" if the corporation listed under column 100 is not registered
|
400
|
Enter the relationship code that applies to the corporation listed under column 100 with respect to the filing corporation
|
500
|
Enter the number of common shares of the
corporation listed under column 100, owned by the filing corporation
|
550
|
Enter the percentage of common shares of
the corporation listed under column 100, held by the filing corporation
|
600
|
Enter the number of preferred shares of the
corporation listed under column 100, owned by the filing corporation
|
650
|
Enter the percentage of preferred shares
of the corporation listed under column 100, held by the filing corporation
|
700
|
Enter the book value of capital stock (as
opposed to market value), held in the corporation listed under column
100.
- This amount would be obtained from the books of the filing corporation
- It may also be obtained from the financial statements, if investment in specific related/associated corporations is reported on the face of the balance sheet. (e.g., the value of the investment a corporation holds in MB Ltd is shown as "investment in MB Ltd" on the balance sheet, rather than included in "Investment in related companies")
|
When completing Schedule 9, only report the first level of relationship.
If Corporation A, is parent to Corporation B, and Corporation B is parent
to Corporation C, the relationship between Corporation A and Corporation
C is "associated" (code 3).
Each corporation's Schedule 9 would report the relationships to the
others as follows:
Corporation A's Schedule 9
- Corporation
B listed as Subsidiary (code 2 under column 400)
- Corporation
C listed as Associated (code 3 under column 400)
Corporation B's Schedule 9
- Corporation
A listed as Parent (code 1 under column 400)
- Corporation
C listed as Subsidiary (code 2 under column 400)
Corporation C's Schedule 9
- Corporation
A listed as Associated (code 3 under column 400)
- Corporation
B listed as Parent (code 1 under column 400)