Search - 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查
Results 191 - 200 of 209 for 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查
Ruling summary
2022 Ruling 2021-0919101R3 - Ruling Letter -- summary under Subsection 106(2)
However, on the death of Daughter2, ½ of the Fund property had been distributed in accordance with the Fund terms to her issue. ...
Ruling summary
2013 Ruling 2012-0449611R3 - single-wing butterfly reorganization -- summary under Subsection 186(1)
Holdco B Sub will be wound–up – and then dissolved. The two Notes will be set-off. ...
Ruling summary
2013 Ruling 2012-0449611R3 - single-wing butterfly reorganization -- summary under Distribution
Holdco B Sub will be wound–up – and then dissolved. The two Notes will be set-off. ...
Ruling summary
2012 Ruling 2012-0452291R3 - XXXXXXXXXX - ATR -- summary under Subsection 212.3(2)
Pubco (acting through a branch in Country 1 – assumed here to be Luxembourg) will subscribe with cash for common shares and/or mandatorily redeemable preferred shares ("MRPS") of Finco. ...
Ruling summary
2012 Ruling 2012-0460811R3 - Public Company Spin-Off Butterfly -- summary under Distribution
" – para. 29) each DC Butterfly Shares will be transferred to Spinco in consideration for one Spinco common share, with the Spinco common shares being listed on a designated stock exchange the net FMV of each of the three types of property of DC will be determined on a consolidated basis (and where the property of DC is a share of a corporation over which DC has a significant influence, the net FMV of the share of the particular corporation will be multiplied by the proportion that the net FMV of that type of property of the particular corporation is of the net FMV of all the property of the particular corporation- and following the allocation of current liabilities to each cash or near cash property, any remaining net FMV of any accounts receivable, inventories and prepaid expenses of a particular corporation will be reclassified as business property and excluded from cash or near cash property, to the extent that such property will be collected, sold or used by the particular corporation in the ordinary course of the business to which such property relates) DC will transfer to Spinco each transferred asset such that following the transfer the net FMV of each type of transferred property will approximate the Butterfly Proportion; and in consideration therefor Spinco will issue the Spinco Stock Options and Spinco Redemption Shares; DC and Spinco will make a joint s. 85(1) election Spinco and DC will redeem the Spinco Redemption Shares and DC Butterfly Shares for redemption notes (making a s. 89(14) designation respecting the resulting deemed dividend), and will each satisfy its note by transferring the other note to its debtor Rulings: s. 86 rulings re exchange of DC common shares for new common shares and DC Butterfly Shares s. 85.1(1) rulings re transfer of DC Butterfly Shares to Spinco cross-cancellation of notes will not give rise to gain or forgiven amounts ...
Ruling summary
2002 Ruling 2001-0093903 - German Organschaft -- summary under Clause 95(2)(a)(ii)(B)
Proposed transactions FA Holdco will acquire the XX % interest in FA Opco1 held by the unrelated German companies. ...
Ruling summary
2016 Ruling 2015-0604451R3 - 95(2)(a)(i) -- summary under Subparagraph 95(2)(a)(i)
The property owned by FA1 will be transferred to a Property Co in exchange for cash or shares of that Property Co, with any such shares then being transferred by FA1 to FA Holdco in exchange for FA Holdco shares – and similarly for the real estate of FA5 and FA9. ...
Ruling summary
2017 Ruling 2016-0629511R3 - Post-Mortem Planning and Extraction of "Hard ACB" -- summary under Subsection 84(2)
B will transfer various Opco shares and her Newco 2 common shares to Newco 2 under s. 85(1) in consideration for a non-interest-bearing demand promissory note equalling most of the Hard ACB of the transferred shares, and for Class B preferred shares of Newco 2 as to the balance – and similarly for Trust D&E. ...
Ruling summary
2017 Ruling 2016-0674681R3 - Sequential Split-Up Butterfly -- summary under Distribution
DC1 will transfer under s. 85(1) a pro rata portion of each of its three types of property to SubDC2, SubTC1A and SubTC2 in consideration for the assumption of liabilities and the issuance of special shares, so as to satisfy the percentage test in s. 55(1) – distribution to within 1%. ...
Ruling summary
2019 Ruling 2019-0817751R3 - SERP and Group RRSP -- summary under Salary Deferral Arrangement
Proposed transactions Employerco will amend the terms of the Company Group RRSP to provide that an Employee or Executive Employee can elect that up to 8%, of the their base salary plus any STIP Bonus received in a pay period, will be deducted from such pay and contributed to the Company Group RRSP, and that Employerco will make a contribution to the Company Group RRSP of the lesser of 125% of such employee contribution during the year; and 5/9th of the RRSP dollar limit under the Act for that year, or such lower amount as may be specified by the employee – with the employee responsible for ensuring that the total of such contributions does not exceed the applicable RRSP contribution limits. ...