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Results 101 - 110 of 15462 for connection
Public Transaction Summary
Horizons 2X Commodity -- summary under Forward Sale/TRS Funds
Grandfathering The March 21, 2013 federal budget proposals respecting derivative forward agreements are not expected to apply to gains or losses realized by an ETF in connection with its Existing Forward Documents provided that their terms are not extended and that, prior to their expiration date, they are not increased (i.e., generally, the size of the basket of Canadian securities to be delivered to the counterparty is not increased). ...
Public Transaction Summary
Centerra /Thompson Creek -- summary under Share-for-Share
In connection with the completion of the Arrangement, Centerra has agreed to contribute to Thompson Creek the amount of cash necessary to redeem all of Thompson Creek's outstanding 9.75% senior secured notes due 2017, 7.375% senior unsecured notes due 2018 and 12.5% senior unsecured notes due 2019. ...
Public Transaction Summary
Agrium/PotashCorp -- summary under New Holdco
Similarly, assets held prior to the Arrangement Transactions, and required to to be disposed of by regulatory authorities, or used to satisfy obligations of either PotashCorp or Agrium in connection with the Arrangement Transactions, will not be treated as acquired in the Arrangement Transactions. ...
Public Transaction Summary
Newmarket/Kirkland Lake -- summary under Triangular Amalgamations
Pursuant to the Amalgamation: (i) each Kirkland Share (other than Kirkland Shares held by Newmarket) will be cancelled in exchange for the “Consideration” of 2.1053 Newmarket Shares; (ii) each Kirkland Share held by Newmarket and each Subco Share will be converted into one share of the amalgamated corporation (“Amalco”); (iii) as consideration for the issuance of the Consideration by Newmarket in connection with the Amalgamation, Amalco will issue to Newmarket one Amalco Share for each Newmarket Share issued pursuant to (i) above; and (iv) there will be added to the stated capital of the Newmarket Shares an amount equal to the paid-up capital of the Kirkland Shares described in (i). ...
Public Transaction Summary
Leagold/Brio Gold -- summary under Triangular Amalgamations
Consequences of Arrangement Brio Gold shareholders will receive an approximate 42% ownership interest in Leagold post-Arrangement (assuming that Goldcorp does not exercise the Goldcorp Anti-Dilution Right in connection with the Arrangement). ...
Public Transaction Summary
Sprott Physical Uranium -- summary under Metals Funds
It was created in connection with the acquisition of the common shares of Uranium Participation Corporation (“UPC”), an OBCA corporation, under an Arrangement (on the basis on ½ of a Trust unit for each UPC common shares), and to invest and hold substantially all of its assets in physical uranium. ...
Folio Summary
S4-F2-C1 - Deductibility of Fines and Penalties -- summary under Subsection 10(1)
S4-F2-C1- Deductibility of Fines and Penalties-- summary under Subsection 10(1) Summary Under Tax Topics- Income Tax Act- Section 10- Subsection 10(1) 1.20...If a fine or penalty is incurred in connection with the acquisition or production of inventory, the fine or penalty is included in the cost of inventory. ...
Folio Summary
S4-F2-C1 - Deductibility of Fines and Penalties -- summary under A
S4-F2-C1- Deductibility of Fines and Penalties-- summary under A Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(21)- Undepreciated Capital Cost- A 1.20 If a fine or penalty is incurred in connection with the acquisition of an asset for which capital cost allowance (CCA) may be claimed, the fine or penalty may be included in the capital cost of that asset (or the CCA class to which the asset belongs). ...
Folio Summary
S4-F2-C1 - Deductibility of Fines and Penalties -- summary under Cumulative Eligible Capital
S4-F2-C1- Deductibility of Fines and Penalties-- summary under Cumulative Eligible Capital Summary Under Tax Topics- Income Tax Act- Section 14- Subsection 14(5)- Cumulative Eligible Capital 1.21 If a fine or penalty is incurred in connection with the acquisition of an eligible capital property, the fine or penalty is an eligible capital expenditure provided all the other tests in the subsection 14(5) definition of eligible capital expenditure are met. ...
Folio Summary
S4-F2-C1 - Deductibility of Fines and Penalties -- summary under Eligible Capital Expenditure
S4-F2-C1- Deductibility of Fines and Penalties-- summary under Eligible Capital Expenditure Summary Under Tax Topics- Income Tax Act- Section 14- Subsection 14(5)- Eligible Capital Expenditure 1.21 If a fine or penalty is incurred in connection with the acquisition of an eligible capital property, the fine or penalty is an eligible capital expenditure provided all the other tests in the subsection 14(5) definition of eligible capital expenditure are met. ...