Search - consideration
Results 101 - 110 of 3098 for consideration
Article Summary
H. Michael Dolson, "Trust Residence After Garron: Provincial Considerations", Canadian Tax Journal, (2014) 62:3, 671-99. -- summary under Subsection 2601(1)
Michael Dolson, "Trust Residence After Garron: Provincial Considerations", Canadian Tax Journal, (2014) 62:3, 671-99.-- summary under Subsection 2601(1) Summary Under Tax Topics- Income Tax Regulations- Regulation 2601- Subsection 2601(1) Structuring so that decisions are made in a different jurisdiction (pp. 692-3) Once the identity of the person who has central management and control is ascertained, the residence of the trust can be resolved by identifying the place where J that person exercises the powers constituting central management and control. ...
Article Summary
Michel Ranger, Rhonda Rudick, "Federal and Provincial Tax Considerations Relating to Non-Resident Investment in Canadian Real Estate", 2019 Conference Report (Canadian Tax Foundation), 32:1 – 39 -- summary under Subsection 216(1)
Michel Ranger, Rhonda Rudick, "Federal and Provincial Tax Considerations Relating to Non-Resident Investment in Canadian Real Estate", 2019 Conference Report (Canadian Tax Foundation), 32:1 – 39-- summary under Subsection 216(1) Summary Under Tax Topics- Income Tax Act- Section 216- Subsection 216(1) Tax computation where s. 216(1) election (p. 32-6) Where a section 216 election is made, income is computed as it is (in the manner set out above) to determine taxable income for business property, with one exception: losses of other years may not be applied in determining the taxable income. ...
Article Summary
Jim Samuel, "Interaction of the Foreign Affiliate Surplus and Safe-Income Regimes: Selected Anomalies, Issues, and Planning Considerations", Canadian Tax Journal, (2018) 66:2, 269-307 -- summary under Paragraph 55(5)(d)
Jim Samuel, "Interaction of the Foreign Affiliate Surplus and Safe-Income Regimes: Selected Anomalies, Issues, and Planning Considerations", Canadian Tax Journal, (2018) 66:2, 269-307-- summary under Paragraph 55(5)(d) Summary Under Tax Topics- Income Tax Act- Section 55- Subsection 55(5)- Paragraph 55(5)(d) Increasing the tax-free surplus balance for s. 55(5)(d)(i) purposes through Reg. 5907(2.1) election (p. 294) [G]enerally, if a regulation 5907(2.1) election is made,…at a time when the accumulated depreciation for financial statement purposes is less than it is for tax purposes, the affiliate's earnings (and thus its exempt surplus pool, and ultimately its TFSB) will be increased by the difference between these amounts…. ...
Public Transaction Summary
Radian/Wheel -- summary under Canadian Buyco
Each Wheels Share (other of a Dissenting Shareholder) will be transferred to the Purchaser by the holder thereof in exchange for the Cash Consideration, Share Consideration or Combined Consideration elected or deemed to be elected by such former Shareholder, subject to proration of the Share Consideration elected by the Locked-up Shareholders (and any other Wheels Shareholders who did not make a valid election). Canadian tax considerations The exchange will occur on a taxable basis. U.S. tax considerations The disposition of Wheels Shares for consideration in the Arrangement will be a taxable transaction to U.S. ...
Public Transaction Summary
Ipsen/Clementia -- summary under Canadian Buyco
Overview of Consideration The Arrangement Agreement provides for the implementation of a CBCA Arrangement pursuant to which, among other things, the Shareholders will receive, for each Share held, US$25.00 in cash upfront (the "Cash Consideration") for an initial aggregate consideration of approximately US$1.04 billion, plus deferred payments on the achievement of a future regulatory milestone in the form of a contingent value right ("CVR"), and together with the Cash Consideration, the "Consideration") of US$6.00 per Share upon U.S. ... Concurrently with the preceding step, each outstanding Share shall be transferred by the holder thereof to the Purchaser in exchange for the Consideration per Share. ... Internal Revenue Code (as discussed below) and the balance, in general, as additional consideration for the disposition of the Shares. ...
Public Transaction Summary
Endo/Paladin -- summary under New NR Holdco (Inversion)
Arrangement Consideration The Arrangement Cash Consideration for a Paladin Share consists of the Arrangement Cash Consideration, the Arrangement Stock Consideration and the Arrangement Therapeutics Consideration. The Arrangement Cash Consideration is $1.16 in cash, subject to adjustment. ... In consideration for the above-noted consideration, CanCo 1 will issue 35M common shares to New Endo having full stated capital. ...
Public Transaction Summary
Sirius XM -- summary under Exchangeable Share Acquisitions
Public shareholders will be offered cash or shares of SIRI for their Company shares, subject to proration based on a maximum share consideration. ... In the case of a Class B Share of the Company, the corresponding consideration will be (i) $1.50 in cash ("Class B Cash Consideration"); (ii) 0.299 of a SIRI Share; or (iii) 0.299 of an Exchangeable Share (collectively, the "Class B Share Consideration." ... Taxable exchange A transfer of Company Shares to the Purchaser for Cash Consideration or SIRI Shares will occur on a taxable basis. ...
Public Transaction Summary
SmartREIT/OneREIT/Strathallen -- summary under REIT Mergers
Dissenting Units will be transferred to the REIT in consideration for debt claims against the REIT. Each Unit entitled to receive Cash Consideration will be redeemed by the REIT. ... The REIT will redeem all of the outstanding Units for consideration per outstanding Unit consisting solely of the Non-Cash Consideration. ...
Public Transaction Summary
Vistra/Crius -- summary under REIT/LP sales proceeds distribution
Sale Transaction Under the Transactions, (i) the Purchaser will purchase the (a) the US Holdco Notes, (b) the Cdn Holdco Shares, and (c) the New Cdn Holdco Shares (the “Purchased Securities”) from the Trust and the Commercial Trust in the “Sale Transaction” described below, in consideration for a cash payment equal to the Total Consideration (being C$8.80 multiplied by the aggregate number of Units, deferred trust units and phantom trust units, and (ii) following the closing of the Sale Transaction, the Trust will, pursuant to the Winding-up Transaction (described below), redeem all of its issued and outstanding Units from Unitholders in consideration for the payment of the Per Unit Consideration of C$8.80 per Unit to Unitholders (other than Dissenting Unitholders) in cash, less any applicable withholdings. ... Efficient form of transactions The structure of the Transactions is intended to minimize certain tax inefficiencies that would otherwise have resulted from either a sale of Units or a sale of the US Holdco Shares, and thus maximize the Per Unit Consideration receivable by Unitholders. ... Holder will recognize gain or loss upon such redemption equal to the difference between the Per Unit Consideration receivable on the redemption of its Units (determined utilizing the US$/C$ spot rate on the date of the redemption) and the U.S Holder's adjusted tax basis in its Units (as described below). ...
Public Transaction Summary
Starlight Multi-Family (No. 1) Value-Add -- summary under Asset Purchases
Pre-closing transaction steps Prior to Closing: CP Acquisition LP will transfer the Veranda Property to Veranda Property LLC in consideration for the assumption by Veranda Property LLC of the Veranda Property liabilities and additional membership interests in Veranda Property LLC; and Investment LP also will transfer the Holding LP Interest to Intermediate LP in consideration for additional limited partnership interests in Intermediate LP; Closing steps Intermediate LP will transfer to the Purchaser the limited partner interest in Holding LP Interest (the “Holding LP Interest”) for cash consideration equal to the Fund value minus the less the CP sale proceeds described below and the carried interest entitlement of the GP of Holding LP; CP Holding LP will transfer 50% of the membership interest in CP Acquisition GP LLC to the U.S. REIT Subsidiary for cash consideration of U.S.$39K; and CP Holding LP will transfer the limited partner interest in CP Acquisition LP (the “CP Acquisition LP Interest”) to the U.S. REIT Subsidiary for cash consideration of U.S.$7.8M; and simultaneously, the Purchaser will cause CP Acquisition GP LLC to distribute its GP interest in CP Acquisition LP to the U.S. ...