Search - consideration

The issued SisterlossCo Special Shares will not, at any time during the implementation of the Proposed Transactions, be: (a) the subject of any undertaking that is referred to in subsection 112(2.2) as a "guarantee agreement"; (b) the subject of a dividend rental arrangement as that term is defined in subsection 248(1); (c) the subject of any secured undertaking of the type described in paragraph 112(2.4)(a); or (d) issued for consideration that is or includes: (i) an obligation of the type described in subparagraph 112(2.4)(b)(i), other than an obligation of a corporation that is related (otherwise than by reason of a right referred to in paragraph 251(5)(b)); or (ii) any right of the type described in subparagraph 112(2.4)(b)(ii). 21. ...

Faits Selon notre compréhension et aux termes des documents analysés ci-dessus mentionnés, les faits importants relatifs au présent dossier peuvent être résumés de la façon suivante: a) Le XXXXXXXXXX la société XXXXXXXXXX, a été constituée sous l'autorité de la Loi canadienne sur les sociétés par actions (ci-après " LCSA "). b) Le même jour, XXXXXXXXXX a émis une action de son capital-actions à la société XXXXXXXXXX. c) Le XXXXXXXXXX, XXXXXXXXXX a émis XXXXXXXXXX actions à XXXXXXXXXX. d) Entre le XXXXXXXXXX et le XXXXXXXXXX, XXXXXXXXXX a investi XXXXXXXXXX $ dans XXXXXXXXXX sous forme d'équité. e) Le XXXXXXXXXX, XXXXXXXXXX a acquis la presque totalité des actions ordinaires émises et en circulation du capital-actions de XXXXXXXXXX pour une considération totale de XXXXXXXXXX $. ...

As a result of XXXXXXXXXX, Pubco proposes to redeem all of the preferred shares of Opco currently held directly or indirectly by Pubco in consideration for the issuance of new common shares of Opco. ...

Without restricting the generality of the preceding statement, it should be noted that nothing in this letter should be interpreted as confirming, either expressly or implicitly, that the CRA has agreed to, reviewed or has made any determination in respect of ACB or PUC of any share of any of the corporations mentioned above, and whether the Facts and Proposed Transactions described herein are, or would be undertaken for fair market value considerations. ...

Under the Agreement, the Defendants agreed to sell, and Purchaserco agreed to purchase, all of the Targetco1 Shares and all of the Targetco2 Shares on the terms and conditions and for the consideration set out in the Agreement. 17. ...

Will the CRA apply the administrative position described in paragraph 14 of the Interpretation Bulletin IT-125R4 with respect to the exploration expenses the Purchaser has to incur in consideration for the acquisition of the resource property that is unproven? ...

The CRA will take into consideration how the taxpayer reports under the new accounting standards as part of our review of the taxpayer's determination of profit under GAAP. ...

Canco ULC Amalco contributed Debt 1 and Debt 2 to LLC 1 in exchange for the issuance of additional membership units of LLC 1, including, for greater certainty, membership units issued as consideration for the contribution of Debt 1 and Debt 2 pursuant to a price adjustment. ...

À aucun moment, le calcul du CRTR de Pubco ne prendrait en considération son revenu assujetti à l'impôt de la partie I à un taux préférentiel à celui qui s'applique au revenu imposable au taux complet. ...

Pursuant to the Contract and in consideration for a fair market value fee, the Partnership will provide the ProCorps with certain, facilities, equipment, supplies and personnel that are required in the provision of Professional Services. ...