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Results 311 - 320 of 3128 for consideration

Primero/Brigus -- summary under Shares for Shares and Nominal Cash

Brigus Pre-Spinout Reorganization Brigus will transfer various Canadian exploration properties and shares of non-resident subsidiaries to Fortune in consideration for the issuance of common shares. ...

Automotive Properties -- summary under Domestic REITs

On or before the day of Closing, the (Dilawri) Transferors will transfer their beneficial interests in the Initial Properties to the Partnership in consideration for a combination of Transferor Notes, Class B LP Units (with an equivalent number of Special Voting Units in the REIT) at the Offering Price of $10 or, in certain cases, other redeemable (Class C) partnership units in the Partnership at a price of $10.00 per such unit. ...

H&R REIT -- summary under Releveragings

Holdco Notes held by it to the REIT for no consideration by way of a "qualifying disposition" (the “Finance Trust Disposition”). ... Holdco Notes to F17 Trust for no consideration by way of a "qualifying disposition" (the “REIT Disposition”). ... F17 Trust redemption right Pursuant to the F17 Trust Declaration of Trust, a holder of F17 Trust Units will have the right to redeem its F17 Trust Units at any time on demand in consideration for a price per unit equal to the Canadian dollar equivalent of the principal amount of Amended U.S. ...

S4-F7-C1 - Amalgamations of Canadian Corporations -- summary under Subsection 87(4)

S4-F7-C1- Amalgamations of Canadian Corporations-- summary under Subsection 87(4) Summary Under Tax Topics- Income Tax Act- Section 87- Subsection 87(4) fractional share cash/ACB or value shift/implied non-recognition for predecessor shares 1.69 For greater certainty, the rollover under subsection 87(4) is not available to shareholders whose shares of a predecessor corporation are converted into shares of the amalgamated corporation on a non-qualifying amalgamation…. 1.70 The rollover provided for in subsection 87(4) will not be denied solely because a shareholder of a predecessor corporation receives cash or other consideration in lieu of fractional shares of the new corporation. … However, this choice is not available if the total amount or value of any non-share consideration received exceeds $200. 1.72 The allocation of cost described in [s. 87(4)(b)] may cause a shift of adjusted cost base from one class of shares of a predecessor corporation to a different class of shares of the new corporation…. 1.73 However, the CRA will not apply paragraph 87(4)(b) to reallocate the adjusted cost base of the shares of the new corporation if: (a) the amalgamation agreement provides that the preferred and common shares of the predecessor corporation are to be converted into preferred and common shares, respectively, of the new corporation, or (b) for a short-form amalgamation, the issued shares of one of the predecessor corporations become shares of the new corporation under the relevant corporate legislation. … 1.75 In situations where an amalgamation is used to shift all or part of the value of a shareholder's predecessor corporation shares to a person related to the shareholder whose interest in the new corporation will be enhanced by the shift in value, the rollover provided in subsection 87(4) will be denied in respect of that shareholder. ...

Loblaw/GWL/Choice -- summary under Butterfly spin-offs

WFDI Amalco, WHL/TC, 2397454 (assumed in the diagram to be a holding company for Choice REIT holdings of WHL, although this is not disclosed), Rocky, Rocky Sub, WFIC Sub, Spinco and TC Amalco will amalgamate to form Spinco Amalco, with each issued and outstanding common share of WFDI Amalco being converted into one Spinco Amalco Common Share, each issued and outstanding Spinco Common Share (other than a Spinco Common Share held by a predecessor corporation) being cancelled, and in consideration therefor, GWL will issue to each such holder of Spinco Common Shares a number of GWL Common Shares per Spinco Common Share equal to the Spinco/GWL Conversion Ratio. As consideration for the issuance of GWL Common Shares, Spinco Amalco will issue 1,000,000 Spinco Amalco Preferred Shares to GWL. ...

Tahoe/Rio Alto -- summary under Shares for Shares and Nominal Cash

Each Rio Alto common share will be transferred by Tahoe to Subco in consideration for one Subco common share having a stated capital equal to the paid-up capital of the transferred shares (and with the stated capital of the transferred shares then being reduced to $1.00, and Rio Alto filing an election with the CRA to cease to be a public corporation). ...

Milestone Apartments -- summary under Cross-Border REITs

Implementation of Structure The following transactions will occur upon closing of the offering: the REIT will acquire units of the Partnership in exchange for 14M units of the REIT the REIT will contribute the net proceeds of the offering and its Partnership units to US Holdco in subscription for preferred and common shares US Holdco will use the proceeds received from the REIT to purchase Partnership units from Milesouth for $180.6M, and acquire for nominal consideration the membership interest in the general partner of the partnership which is a general partner of the Partnership at the same time, the LPA for the Partnership will be amended so that the partnership interests of US Holdco and Milesouth/MST Investors will be Class A, and Class B exchangeable, units respectively Canadian tax consequences SIFT tax. ...

WPT -- summary under Cross-Border REITs

Implementation of Structure The following transactions will occur upon closing of the offering: the REIT will use the net proceeds of the offering to subscribe for preferred and common shares of US Holdco, which will subscribe for Class A units of the Partnership Welsh will transfer its equity of the property LLCs or LPs to the Partnership in consideration for cash of $68.4 million and 10.9M Class B units Canadian tax consequences SIFT tax. ...

Crius -- summary under Foreign Asset Income Funds and LPs

., and "Public Power," an LLC- each having about 250,000 customers) will contribute a portion of those securities to the Company in consideration for the issuance to them of membership interests in the Company. ...

Element Financial -- summary under Convertible Debentures

Furthermore, if there is a Change of Control occurring on or before June 30, 2017 in which 10% or more of the consideration consists of cash or non-traded securities, then commencing 10 days before the effective date of the Change of Control and up until 30 days after the above Debenture offer is made, holders on conversion will be entitled to receive not only the stipulated number of common shares but also a make-whole premium (generally paid in common shares) interpolated from a table disclosed in the prospectus. ...

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