Search - 临汾市2天旅游行程

Results 71 - 80 of 3463 for 临汾市2天旅游行程
Ruling

2014 Ruling 2012-0432441R3 - Butterfly reorganization

"Wife 2" means XXXXXXXXXX, who is an individual resident in Canada and the spouse of Brother 2. ... Contemporaneously with the transaction described in Paragraph 12, Corporation 2 will transfer the Corporation 2 Shares to Newco in exchange for class F preferred shares in Newco having an aggregate FMV equal to the aggregate FMV of the Corporation 2 Shares. ... The Agreed Amount specified by Corporation 2 and Newco in respect of the transfer will not exceed the FMV of the Corporation 2 Shares at the time of the transfer. ...
Ruling

2015 Ruling 2015-0585681R3 - Cross-border spin-off butterfly

(b) A group comprised of Foreign Pubco 2 and entities that are directly or indirectly wholly owned (or principally owned) by Foreign Pubco 2 (the “Pubco 2 Group”). ... Canco 2 is a taxable Canadian corporation and a private corporation. Canco 2 has a XXXXXXXXXX taxation year-end. ... The management of Canco 2 is subject to the terms of a unanimous shareholders agreement between Canco 1, Canco 2 and Canco 3. ...
Ruling

2014 Ruling 2014-0520411R3 F - Internal Reorganization

PARENT a quatre enfants: ENFANT 1, ENFANT 2, ENFANT 3 et ENFANT 4. Faits relatifs à PUBLICO 2. ... B XXXX XXXX XXXX ENFANT 2 GESTION- XXXX Ord. A XXXX XXXX s.o. ENFANT 2 GESTION XXXX Priv. ... C XXXX XXXX XXXX D'ENFANT 2 ENFANT 2 XXXX Priv. D XXXX XXXX XXXX ENFANT 2 XXXX Ord. ...
Ruling

2015 Ruling 2014-0541261R3 F - Post-Mortem Planning

Faits relatifs à FIDUCIE 2 42. FIDUCIE 2 est une fiducie entre-vifs et a été constituée le XXXXXXXXXX. 43. ... FRÈRE 2, SŒUR et EMPLOYÉ 1 sont les fiduciaires de FIDUCIE 2. 45. En vertu de l'acte de fiducie, il devra toujours y avoir trois fiduciaires. ... FIDUCIE 2 est une fiducie discrétionnaire, tant au niveau du capital que des revenus. ...
Ruling

2011 Ruling 2011-0403031R3 - Post mortem planning

“ACB” means adjusted cost base as this term is defined in subsection 54(1); 2. ... “Subco 2 Group” means the group of corporations holding, directly or indirectly, a participation interest in Subco 2; 56. ... “Will” means XXXXXXXXXX ’s last will and testament; FACTS: The Subco 2 Group 62. ...
Ruling

2004 Ruling 2004-0096661R3 - 55(3)(a)

Amalgamation of Aco and Amalco 1 to Form Amalco 2 44. Aco and Amalco 1 will amalgamate ("Amalgamation 2") to form one corporate entity ("Amalco 2") under the XXXXXXXXXX. ... Any loans and other amounts owing by or to Aco by or to Amalco 1 immediately before Amalgamation 2 will be repaid immediately before Amalgamation 2 or will be extinguished by operation of law as a result of Amalgamation 2. ... Fco will demand repayment of the Aco Note 2 from Amalco 2. Fco will thereafter lend the proceeds of the repayment to various Canadian-resident members of the Ico group. ...
Ruling

2003 Ruling 2003-0183733 - DISTRESS PREFERRED SHARE

Debtor's Sub #2- XXXXXXXXXX. 22. Debtor's Sub #2 was incorporated under XXXXXXXXXX on XXXXXXXXXX. Debtor's Sub #2 is a taxable Canadian corporation. XXXXXXXXXX. 23. ... Day 2 Transactions On Day 2, the following transactions will be completed or approved sequentially in the order provided as described in paragraphs 78 to 99 below: Amalgamation 78. ...
Ruling

2012 Ruling 2011-0431101R3 - Cross-border spin-off butterfly

DC’s year end for tax reporting purposes is XXXXXXXXXX, as it is for all of the Canada Group entities, the Commercial Canadian Subs and the SpinCo 2 Subs. 2. ... (b) Business Segment 2. This business segment XXXXXXXXXX. XXXXXXXXXX. ... Foreign Sub 2 22. Foreign Sub 2 is a company incorporated under the laws of XXXXXXXXXX and is a wholly-owned subsidiary of Foreign Sub 1. ...
Ruling

2012 Ruling 2012-0452291R3 - XXXXXXXXXX - ATR

The remainder of Pubco's common shares are widely held. 2. Pubco is XXXXXXXXXX. ... Forco1 is a XXXXXXXXXX established under the laws of Country 2 and is resident in Country 2 for the purposes of the Act and Tax Treaty between Canada and Country 2. 9. ... Forco2 is a XXXXXXXXXX established under the laws of Country 2 and is resident in Country 2 for purposes of the Act and the Tax Treaty between Canada and Country 2. 12. ...
Ruling

2006 Ruling 2006-0198411R3 - Butterfly Options Warrants

Whether 7(1.5) applies sequentially to (i) the exchange of the DC Common Shares and (ii) to the exchange of the DC Butterfly Series 1 and 2 Shares received in (i); 2. ... Yes. 2. No. 3. No. Reasons: 1. Previous positions. 2. Application of section 49.1. 3. ... Transfer of DC Butterfly Series 2 Shares to Spinco2 29. Each Participant will transfer all such Participant's DC Butterfly Series 2 Shares to Spinco2 in exchange for Spinco2 Common Shares. ...

Pages