Search - consideration

Results 7951 - 7960 of 8030 for consideration
Ruling

2005 Ruling 2005-0151751R3 - interest deductibility; XXXXXXXXXX

In consideration for the release of its obligations under the Existing Service Agreement XXXXXXXXXX, ForeignCo #2 will pay to XXXXXXXXXX amounts XXXXXXXXXX. ...
Ruling

30 November 1996 Ruling 9704843 F - VENTE D'ACTIONS, REORGANISATION

Le capital action émis et en circulation de Acquisitionco sera constitué de XXXXXXXXXX actions ordinaires émises pour une considération totale de XXXXXXXXXX $. ...
Ruling

30 November 1996 Ruling 9722883 - BUTTERFLY REORGANIZATION

In consideration for such transfer Newco will assume liabilities of Distributorco and will issue to Distributorco Newco Preferred Shares, having an aggregate redemption and retraction amount and fair market value equal to the amount by which the fair market value of the transferred properties that will be received by Newco exceeds the fair market value of the liabilities assumed by Newco. ...
Technical Interpretation - Internal

10 March 1998 Internal T.I. 9724307 - MEMBER SHARE CAPITAL

As noted in our previous memorandum, we stated that the deemed allotment of shares (under subsection 20(6) of the CU Act) did not actually require that any shares actually be issued by the credit union, nor did we agree that a member must knowingly enter into a contract to purchase such shares and the credit union must knowingly accept the consideration offered for such shares as payment on account of, or in respect of shares. ...
Technical Interpretation - Internal

3 December 1996 Internal T.I. 9636430 - INDIANS - EMPLOYMENT, INVESTMENT, BUSINESS INCOME

" Instead, the Court recommended the following approach: (a) analyze the matter in terms of categories of property and types of taxation; (b) identify the various connecting factors (i.e. factors connecting the property to a location on or off reserve); and (c) determine the weight to be given to the connecting factors in light of three considerations: (i)the purpose of the exemption under the Indian Act (which is to ensure that the property of an Indian on reserve would not be eroded through taxation by government-- its purpose is not to confer a general economic benefit on Indians), (ii)the type of property in question (income), and (iii)the nature of taxation of the property (tax on income). ...
Ruling

31 March 1995 Ruling 950333A F - INDIENS -- RATTACHEMENT D'UN REVENU A UNE RÉSERVE

Plutôt que de baser la décision sur un critère unique, la Cour recommande la démarche suivante: analyser la question en fonction des catégories de biens et des types de taxation en cause; établir les différents facteurs de rattachement (c'est-à-dire les facteurs qui lient un bien à un lieu situé à l'intérieur ou à l'extérieur d'une réserve) qui pourraient être pertinents; définir l'importance à accorder aux facteurs de rattachement au regard de trois considérations fondamentales: 1. l'objet de l'exemption en vertu de la Loi sur les Indiens; 2. la nature du bien en cause; 3. la nature de la taxation applicable au bien. ...
Ruling

2003 Ruling 2003-0035443 - TAXATION OF INDIAN TRUST

(F) The trust will qualify as a personal trust since the First Nation will be the settlor of the trust and the interest will not be acquired for consideration. ...
Ruling

2000 Ruling 2000-0054773 - Production Services Film

As consideration for the performance of production services by Creditco, XXXXXXXXXX. 12. ...
Ruling

1998 Ruling 9819593 - XXXXXXXXXX PROJECT, PARTNERSHIP V. JOINT VENTURE

The persons elected as directors and appointed as officers of F Co. have agreed to serve as directors and officers respectively of F Co. at the request of the Project Owners and in consideration of the execution of Agreement #5 by the Project Owners and F Co. ...
Ruling

2002 Ruling 2001-0099503 F - Papillon

X souscrira à XXXXXXXXXX actions de catégorie "XXXXXXXXXX" du capital-actions de NOUCO pour une considération en argent. ...

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