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Results 7861 - 7870 of 8030 for consideration
Ruling

1999 Ruling 9906993 F - NRO PURCHASES RELATED CO'S DEBT FROM BANK

Le même jour, Mère #3 a transféré une partie de ces biens à Filiale pour une considération de XXXXXXXXXX $, soit le prix payé au tiers pour cette partie des biens. 4.7 Le XXXXXXXXXX, Mère #3 a emprunté XXXXXXXXXX $, auprès deXXXXXXXXXX afin de financer partiellement l'acquisition des biens d'entreprise mentionnés au paragraphe 4.6 ci-dessus. 5. ...
Ruling

2000 Ruling 2000-0034813 - Partnership Reorganization

Our rulings are based on the Act in its present form and do not take into consideration any proposed amendments to the Act. ...
Ruling

1999 Ruling 9929533 - PHANTOM STOCK, DIRECTORS PLAN

If the Company issues Common Shares as aforesaid, such Common Shares will be issued in consideration for the past services of the Eligible Director to the Company and the entitlement of the Eligible Director under this Plan shall be satisfied in full by such issuance of the Common Shares. ...
Ruling

2001 Ruling 2000-0061203 - INCORPORATE PARTNERSHIP

Provided that the Partnership winds up its affairs within 60 days from the date of the transfer of Assets (described in paragraph 3 of the Facts) immediately before the winding-up there was no Partnership property other than money or property received from Newco as consideration for the disposition, the provisions of paragraphs 85(3)(d) to (h) of the Act will apply. ...
Technical Interpretation - Internal

25 March 1999 Internal T.I. 9828577 - PART I.3/RESERVES,ADVANCES&SURPLUS

Nevertheless we recognize that consideration must be given to accounting terminology. ...
Technical Interpretation - Internal

7 December 1998 Internal T.I. 9819787 F - REDEVANCES RECEVABLES, FONDS PUBLICITÉ

Toutefois, le principe du rattachement demeure un facteur à prendre en considération dans la détermination de l’image la plus fidèle possible du bénéfice. ...
Ruling

30 June 1999 Ruling 9908430 - CALU CONFERENCE MAY 1999

Absent other considerations, the normal rules for a corporation acquiring a life insurance policy would apply, that is, the premiums would not be deductible and the proceeds received on death would not be included in income. ...
Technical Interpretation - External

29 July 1999 External T.I. 9910065 - EMPLOYER-PAID EDUCATION COSTS

The charts included in the appendices to your contracts should be revised to take into consideration the comments in this letter. ...
Ruling

1997 Ruling 9725683 - DEFERRED SHARE UNITS, STOCK OPTIONS

In determining the number of common shares of the Company that will be issued from treasury or purchased on the open market, the Company will take the applicable withholding taxes into consideration (the "Withholdings"). ...
Ruling

1998 Ruling 9826013 - MUTUAL FUND TRUST

The offering memorandum referred to in paragraphs 16 and 17 above will include the following information: a) Name and date of formation of the Funds; b) Fees and expenses; c) Participants; d) Description of units; e) Valuation of the Funds and units; f) Risks of investing; g) Types of investments and limitations; h) Investment objectives and strategies; i) Purchase of units; j) Redemption or transfer of units; k) Distribution of income and capital gains; 1) Income tax considerations; m) Management and administration of the Funds; n) Reporting and fiscal year; o) Amendment of plan and termination of trust; p) Material contracts; q) Custodian, registrar and transfer agent; r) Auditors; s) Participant's contractual right of action; and t) Certificate. 19. ...

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