Search - 2002年 抽纸品牌 质量排名
Results 2321 - 2330 of 2346 for 2002年 抽纸品牌 质量排名
Ruling
2006 Ruling 2006-0195411R3 - Income Trust Reorganization
On XXXXXXXXXX, HLP and HOLDCO closed a debt private placement with a third party for $XXXXXXXXXX in senior secured long term debt at a fixed rate of interest of XXXXXXXXXX %. ... These rulings are given subject to the limitations and qualifications set forth in Information Circular 70-6R5 issued on May 17, 2002, and are binding on the Canada Revenue Agency provided that the Proposed Transactions are completed before XXXXXXXXXX. ...
Ruling
2005 Ruling 2004-0104851R3 - Single-wing Spilt-up Butterfly
The issued and outstanding shares of DC are held as follows: Shareholder Number & Class of Shares Transferee1 XXXXXXXXXX Class A Shares Transferee1 XXXXXXXXXX Class C Shares Transferee2 XXXXXXXXXX Class C Shares Transferee1 XXXXXXXXXX Common Shares Transferee2 XXXXXXXXXX Common Shares Transferee1 controls DC by virtue of its XXXXXXXXXX Class A Shares and XXXXXXXXXX Common Shares. ... The above Rulings are subject to the limitations and qualifications set out in Information Circular 70-6R5 dated May 17, 2002 and are binding on CRA provided that the Proposed Transactions are completed by XXXXXXXXXX. ...
Ruling
2005 Ruling 2005-0119891R3 - 132.2 - reorganization of a mutual fund trust
.; "Amalco" means the corporation resulting from the amalgamation of Newco3 and Holdco, as described in Paragraph 31; "Amalco Assets" means all of the assets beneficially owned by Amalco immediately following the transfer of the Holdco Partnership Interest XXXXXXXXXX to New LP described in Paragraph 34, XXXXXXXXXX; "Asset Transfer" means the transfer of the Amalco Assets by Amalco to the Trust described in Paragraph 36; "Asset Transfer Time" means the "transfer time" described in Paragraph 36; "Bank Debt" means Holdco's bank debt described in Paragraph 6; "Class A Shares" means the Class A preferred shares of Newco3 described in Paragraph 17(b) and, following the amalgamation described in Paragraph 31, the Class A preferred shares of Amalco; "Class A Redemption Amount" means an amount equal to $XXXXXXXXXX per Class A Share plus an amount equal to all declared and unpaid dividends on the share to the date of redemption or retraction multiplied by the number of Class A Shares outstanding immediately prior to the time of redemption or retraction; "Class A Subscription Proceeds" means the subscription proceeds of $XXXXXXXXXX per Class A Share as described in Paragraph 27; "Class B Shares" means the Class B preferred shares of Newco3 described in Paragraph 17(c) and, following the amalgamation described in Paragraph 31, the Class B preferred shares of Amalco; "Class B Redemption Amount" means an amount equal to the aggregate fair market value of the Holdco Shares and the Holdco Subordinated Debt at the moment when they are transferred to Newco3 as described in Paragraph 29 by the Trust in consideration for the issuance of XXXXXXXXXX Class B Shares plus all declared and unpaid dividends to the date of redemption or retraction; "Common Shares" means the common shares of Newco3 described in Paragraph 18 (a) and, following the amalgamation described in Paragraph 31, the common shares of Amalco; "Common Share Subscription Proceeds" means the aggregate subscription proceeds of $XXXXXXXXXX for the XXXXXXXXXX Common Shares issued to the Trust, as described in Paragraph 20; "cost amount" has the meaning assigned by subsection 248(1); "Court" means the XXXXXXXXXX; "CRA" means the Canada Revenue Agency; "Declaration of Trust" means the declaration of trust dated XXXXXXXXXX pursuant to which the Trust was formed as amended, XXXXXXXXXX; XXXXXXXXXX "Effective Date" means the date shown on the certificate of arrangement evidencing completion of the arrangement under section 192 of the Second Act; "Effective Time" means the first moment in time on the Effective Date; "Exchange XXXXXXXXXX " means the XXXXXXXXXX Stock Exchange; XXXXXXXXXX "fiscal period" has the meaning assigned by subsection 249.1(1); "Holdco" means XXXXXXXXXX., a corporation subject to the Second Act. ... These rulings are given subject to the limitations and qualifications set forth in Information Circular 70-6R5 issued on May 17, 2002, and are binding on the Canada Revenue Agency provided that the proposed transactions described in 25 to 42 above are completed before XXXXXXXXXX. ...
Ruling
2003 Ruling 2003-0184493 - PHANTOM STOCK PLANS
Their account numbers are as follows: Company CCRA Account # XXXXXXXXXX 3. ... The above rulings, which are based on the Act in its present form and do not take into account any proposed amendments thereto, are given subject to the general limitations and qualifications set out in Information Circular 70-6R5 dated May 17, 2002, and are binding on the CCRA provided that the Plans are implemented by XXXXXXXXXX. ...
Ruling
2006 Ruling 2006-0178571R3 - Purchase of Target and Bump
Holders may put the Convertible Senior Notes to TARGET in exchange for cash on XXXXXXXXXX at a purchase price equal to XXXXXXXXXX % of the principal amount plus accrued and unpaid interest. ... HOLDCO 1 and SHAREHOLDER 2-SUBCO 1 hold respectively XXXXXXXXXX % and XXXXXXXXXX% of the issued and outstanding shares of the capital stock of FINANCECO. ... The above rulings are given subject to the limitations and qualifications set forth in Information Circular 70-6R5 issued on May 17, 2002, and are binding on the CRA provided that the proposed transactions are completed before XXXXXXXXXX. ...
Ruling
2008 Ruling 2007-0237501R3 - Public Corporation Spin-off
The DC Common Shares trade on the Stock Exchange under the symbol "XXXXXXXXXX ". ... The fair market value, immediately before the transfer described in Paragraph 28, of each Participant's Spinco Common Shares will equal or approximate the amount determined by the formula: (A x B/C) + D in respect of such Participant, as set out in subparagraph (b)(iii) of the definition "permitted exchange" in subsection 55(1). ... These rulings are given subject to the limitations and qualifications set out in Information Circular 70-6R5 issued by the CRA on May 17, 2002, and are binding on the CRA provided that the Proposed Transactions are completed by XXXXXXXXXX. ...
Ruling
2007 Ruling 2006-0218911R3 - 132.2 reorganization with an internal butterfly
The New Preferred Shares will: (a) be non-voting; (b) be redeemable by the corporation and retractable by the holder for the Redemption Amount; (c) entitle the holder to receive a non-cumulative dividend of XXXXXXXXXX % of the Redemption Amount per annum, preferential to dividends on the common shares and any other class of preferred shares of Opco but pari passu with each other series of New Preferred shares; and (d) on the liquidation, dissolution or winding-up of Opco, entitle the holder to receive the Redemption Amount before any amount will be paid or any assets of Opco will be distributed to the holders of common shares or any of the other classes of preferred shares of the corporation but ranking equally with the New Preferred Shares Series 1, New Preferred Shares Series 2 and New Preferred Shares Series 3; "Opco" means XXXXXXXXXX. ... These rulings are given subject to the limitations and qualifications set forth in Information Circular 70-6R5 issued on May 17, 2002, and are binding on the Canada Revenue Agency provided that the Proposed Transactions are completed within six months of the date of this letter. ... Consequently, nothing in this ruling should be viewed as providing any assurance that LP is not currently a SIFT or will not become a SIFT by virtue of the proposed transactions; Yours truly, for the Director Reorganizations & Resources Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Ruling
2007 Ruling 2006-0207721R3 - Public corporation spin-off
., a corporation more fully described in Paragraph 19; "Spinco Commitment" means the commitment of Spinco in respect of the DC Warrants and the unpaid bonuses of DC Common Shares, as referred to in Paragraph 27; "Spinco Common Shares" means the common shares of Spinco, as described in Paragraph 19; "Spinco Redemption Note" means the promissory note to be issued by Spinco as described in Paragraph 32; "Spinco Reorganization Share Redemption Amount" has the meaning assigned by Paragraph 24(a); "Spinco Reorganization Shares" means the class of preferred shares in the capital of Spinco as described in Paragraph 24; "Spinco Stock Options" has the meaning assigned by Paragraph 26.1; "Spin-off Property" means XXXXXXXXXX % of the issued and outstanding shares of Newco following the transfer described in Paragraph 28 below; "stated capital" has the meaning assigned by the BCA; "Stock Exchange" means the XXXXXXXXXX Stock Exchange; "subject corporation" has the meaning assigned by subsection 186(3); "taxable Canadian corporation" has the meaning assigned by subsection 89(1); "taxable Canadian property" has the meaning assigned by subsection 248(1); "taxable dividend" has the meaning assigned by subsection 89(l); "taxable preferred share" has the meaning assigned by subsection 248(1); and "Transferred Properties" has the meaning assigned by Paragraph 2. ... The fair market value, immediately before the transfer described in Paragraph 29, of each Participant's Spinco Common Shares will equal or approximate the amount determined by the formula: (A x B/C) + D in respect of such Participant, as set out in subparagraph (b)(iii) of the definition "permitted exchange" in subsection 55(1). ... These rulings are given subject to the limitations and qualifications set out in Information Circular 70-6R5 issued by the CRA on May 17, 2002, and are binding on the CRA provided that the Proposed Transactions are completed by XXXXXXXXXX. ...
Ruling
2003 Ruling 2002-0155853 - 55(3)(b)
Each of the DC Class A Preference Shares will have the following attributes: (a) will be non-voting and non-participating; (b) will be redeemable and retractable, subject to applicable law, at any time for an amount equal to the amount determined by dividing the aggregate FMV of the property received by the corporation on the issuance of the Class A Preference Shares, less the aggregate FMV of any non-share consideration issued or liabilities assumed by the corporation in connection with the issuance of such shares, by the number of the Class A Preference Shares issued ("DC Class A Redemption Amount"); (c) will be entitled to a fixed, preferential, non-cumulative monthly dividend of XXXXXXXXXX % of the DC Class A Redemption Amount, and (d) will rank in first priority over all other classes on dissolution. 10. ... Immediately after the share exchanges described in this paragraph, the aggregate FMV of the Newco Common Shares owned by the particular DC shareholder will be equal to or approximate the amount determined by the formula, on the assumption that Father, Mother, Son1, Son2 and Individual A are participants, DC is the distributing corporation and Newco is the acquirer, (A x B) + D C as found in subparagraph (b)(iii) of the definition of "permitted exchange" in subsection 55(1). ... These rulings are given subject to the limitations and qualifications set out in Information Circular 70-6R5 issued by Canada Customs and Revenue Agency ("CCRA") on May 17, 2002 and are binding on the CCRA provided that the proposed transactions are completed by XXXXXXXXXX. ...
Ruling
2006 Ruling 2006-0198411R3 - Butterfly Options Warrants
The fair market value, immediately before the transfer described in the previous Paragraph, of each Participant's shares of the capital stock of Spinco1 will be equal to the amount determined by the formula: (A × B/C) + D as set out in subparagraph (b)(iii) of the definition "permitted exchange" in subsection 55(1). 27. ... The fair market value, immediately before such transfer, of each Participant's shares of the capital stock of Spinco2 will be equal to the amount determined by the formula: (A × B/C) + D as set out in subparagraph (b)(iii) of the definition "permitted exchange" in subsection 55(1). ... The above rulings are given subject to the limitations and qualifications set out in Information Circular 70-6R5 dated May 17, 2002 and are binding on the Canada Revenue Agency provided that the proposed transactions are completed within six months of the date of this letter. ...