Search - 2005年 抽纸品牌 质量排名

La juste valeur marchande (la "JVM") estimative de l'ensemble des Actions A est de XXXXXXXXXX $. ... Le PBR, le capital versé et la JVM de l'ensemble des Actions B sont de XXXXXXXXXX $. ... Le PBR de l'ensemble des Actions C est de XXXXXXXXXX $, alors que leur JVM est d'environ XXXXXXXXXX $. ...

2005 Ruling 2005-0144551R3- Withholding Tax Exemption Unedited CRA Tags 212(1)(b)(vii) Principal Issues: Supplemental Ruling to 2005-012684. ... Definition (m) "Entity C Subco" is amended to change the word "XXXXXXXXXX " to "XXXXXXXXXX. ... Paragraph 18 is amended to delete the words "... Such new limited partners... ...

2005 Ruling 2005-0140641R3 F- Internal Spin-Off Reorganization Unedited CRA Tags 55(3)(a) Principal Issues: "Spin-Off" reorganization relying on the 55(3)(a) exception to the application of 55(2) Position: Favorable rulings given. ... Les actions émises et en circulation du capital-actions de Filiale 2 possédées par Opco ont un Capital versé total de XXXXXXXXXX $, un Prix de base rajusté total de XXXXXXXXXX $ et une JVM approximative de XXXXXXXXXX $. ... Gesco souscrira à une action de catégorie "A" du capital-actions de Nouco 2 pour XXXXXXXXXX $. ...

2005 Ruling 2005-0117481R3 F- Supplemental Ruling- 2004-006856 Unedited CRA Tags 55(3)(b) 55(3.1) 55(2) 191(4) Principal Issues: Split-up butterfly transaction. ... Aux termes du paragraphe 11 de la Lettre, XXXXXXXXXX (identifiée comme étant "GESCO" dans la Lettre) aurait dû recevoir de XXXXXXXXXX (identifié comme étant "X" dans la Lettre) un montant en espèces d'environ XXXXXXXXXX $ en remboursement partiel de la somme à recevoir de X. Ce montant d'environ XXXXXXXXXX $ aurait dû servir à acquitter les impôts à payer de GESCO relatifs à l'année d'imposition XXXXXXXXXX, de même que les intérêts y afférents. ...

2005 Ruling 2005-0146081R3 F- Supplemental Ruling- 2005-011895 Unedited CRA Tags 20(1)(c) 55(2); 251.1 245(2) Principales Questions: Loss utilization. ... En contrepartie, PROFITCO émettra en faveur de PERTECO un billet à demande au montant de XXXXXXXXXX $ et portant intérêt à un taux de XXXXXXXXXX% ("Billet PROFITCO"). ... En contrepartie, PERTECO émettra en faveur de NOUCO un billet à demande, ne portant pas intérêt, ("Billet PERTECO") au montant de XXXXXXXXXX $. ...

2005 Ruling 2004-0087861R3 F- Split-up buttefrly Unedited CRA Tags 55(3)(b) 245 80(1) Principal Issues: Butterfly Position: Favourable rulings given. ... Les actions privilégiées de catégorie "C" seront rachetables au gré du détenteur à un prix de XXXXXXXXXX $ ou de XXXXXXXXXX $ par action. ... Les actions émises et en circulation du capital-actions de OPCO sont détenues de la façon suivante: JVM ($) Détenteurs Nombre et catégorie PBR ($) CV ($) estimée GESTCO XXXXXXXXXX M. ...

Fils a reçu comme seuls revenus de toutes sources, pour les années d'imposition XXXXXXXXXX, une pension du gouvernement d'un montant total de respectivement XXXXXXXXXX $ et XXXXXXXXXX $. 7. ... Pour l'année XXXXXXXXXX, les frais engagés par Rentière pour les soins donnés à Fils ont totalisé plus de XXXXXXXXXX $. 8. ... La Rentière était, au moment de son décès, propriétaire de trois REÉR dont la juste valeur marchande totalisait environ XXXXXXXXXX $ au moment du décès. ...

2005 Ruling 2005-0127241R3- Withholding Tax Exemption re On-loan to an LP Unedited CRA Tags 212(1)(b)(vii) 245(2) Principal Issues: Can a corporation on-loan to a limited partnership? ... Better security for the lenders XXXXXXXXXX 2005-012724 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: XXXXXXXXXX ("A Co")- XXXXXXXXXX Advance Income Tax Ruling 2005-011401 (the "Ruling") This is in reply to your letter of XXXXXXXXXX, and is supplemental to the Ruling. Paragraph 18 of the Ruling is amended as follows: The words "... the later of XXXXXXXXXX and... ...

2005 Ruling 2005-0126801R3- Income Trust Unedited CRA Tags 104(7.1) 108(2)(a) Principal Issues: 1. ... XXXXXXXXXX 2005-012680 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling- XXXXXXXXXX This is in response to your letter dated XXXXXXXXXX, wherein you request an advance income tax ruling on behalf of the above-noted taxpayer. ... Specifically, the number of Class A Units for which such Exchangeable Shares may be redeemed will be determined by the following formula: A × C × D B 1. 1. 1. 1. where: A = the average quarterly per unit cash distributions paid on the Class B Units for the XXXXXXXXXX period ending on the last day of the fiscal quarter immediately preceding such time; B = the amount of $XXXXXXXXXX per share, being XXXXXXXXXX times the Monthly Target, the target average quarterly per unit distributions payable on the Class B Units; C = the number of Exchangeable Shares being redeemed in consideration for Class A Units by the holders of Exchangeable Shares at that time; and D = the Exchange Ratio then in effect; provided that the Exchangeable Shares may not, in any event, be redeemable for Class A Units on the basis of a ratio that is higher than the Exchange Ratio then in effect. ...

2005 Ruling 2005-0139911R3- Supplemental Ruling Unedited CRA Tags 104(7.1) 108(2)(a) Principal Issues: Changes to Ruling to introduce a second series of unsubordinated exchangeable shares and the delivery of Class A Units and such unsubordinated exchangeable shares to the Vendors to enable each of the Vendors to hold a portion of its retained interest in the Fund as an unsubordinated interest. ... XXXXXXXXXX 2005-013991 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: Supplementary Advance Income Tax Ruling- XXXXXXXXXX This is in response to your letter dated XXXXXXXXXX requesting certain changes to the Advance Income Tax Ruling 2005-012680 issued on XXXXXXXXXX, 2005 (the "Original Ruling"). ... Specifically, the number of Class A Units for which such Series 2 Exchangeable Shares may be redeemed will be determined by the following formula: A × C × D B 1. 1. 1. 1. where: A = the average quarterly per unit cash distributions paid on the Class B Units for the XXXXXXXXXX period ending on the last day of the fiscal quarter immediately preceding such time; B = the amount of $XXXXXXXXXX per share, being XXXXXXXXXX times the Monthly Target, the target average quarterly per unit distributions payable on the Class B Units; C = the number of Series 2 Exchangeable Shares being redeemed in consideration for Class A Units by the holders of Series 2 Exchangeable Shares at that time; and D = the Series 2 Exchange Ratio then in effect; provided that the Series 2 Exchangeable Shares may not, in any event, be redeemable for Class A Units on the basis of a ratio that is higher than the Series 2 Exchange Ratio then in effect. ...