Search - consideration

Results 321 - 330 of 3128 for consideration
Public Transaction Summary

Northview/True North -- summary under REIT Mergers

NPR has also agreed to acquire 33 additional apartment properties from a joint venture between affiliates of Starlight and PSP, as well as from affiliates of Starlight directly, for consideration including units of subsidiary LPs. ...
Public Transaction Summary

Brookfield -- summary under Foreign Asset Income Funds and LPs

They include CanHoldco, an Ontario corporation in which Brookfield Asset Management will hold $1.25B of Class B and C redeemable preferred shares "received as partial consideration for causing the Property Partnership to directly acquire all of Brookfield Asset Management's commercial property operations. ...
Public Transaction Summary

Bacanora -- summary under New Non-Resident Holdco

Plan of Arrangement steps Simultaneously with 2 and 3 below, each holder of a Bacanora Canada Share outstanding at the Effective Time, will transfer its Bacanora Canada Shares to AcquireCo in exchange for Bacanora UK Shares on the basis of one Bacanora Canada Share for one Bacanora UK Share; AcquireCo will issue that number of common shares of AcquireCo to Bacanora UK at a deemed value of $1.00 per common share of AcquireCo equal in value to the total number of Bacanora UK Shares issued by Bacanora UK to each Bacanora Canada Shareholder; In consideration of AcquireCo issuing its common shares to Bacanora UK, Bacanora UK will issue Bacanora UK Shares to each Bacanora Canada Shareholder in exchange for such Bacanora Canada Shareholder tendering its Bacanora Canada Shares to AcquireCo, on a one for one basis; The stated capital of the Bacanora Canada Shares shall be reduced, in the aggregate to $1.00; Bacanora Canada and AcquireCo shall be amalgamated as one corporation. ...
Public Transaction Summary

European Commercial REIT/CAPREIT -- summary under Asset Purchases

European Commercial REIT/CAPREIT-- summary under Asset Purchases Summary Under Tax Topics- Public Transactions- Other- Asset Purchases substantial REIT asset acquisition with exchangeable LP units Overview European Commercial REIT (the “REIT”) is substantially expanding its size by purchasing a Netherlands subsidiary (“BV”) of CAPREIT (holding a portfolio of Netherlands rental residential properties) in consideration for having a subsidiary LP of the REIT issue exchangeable units to CAPREIT. ...
Folio Summary

S3-F10-C2 - Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Subsection 207.06(2)

Example 4 The following example illustrates a situation in which the CRA may give favourable consideration to a request that the 100% advantage tax be waived. ... Upon learning of the share redemption later that year, Martin immediately swaps the shares out of the TFSA for fair market value consideration. ...
Folio Summary

S4-F3-C1 - Price Adjustment Clauses -- summary under Subsection 84(1)

S4-F3-C1- Price Adjustment Clauses-- summary under Subsection 84(1) Summary Under Tax Topics- Income Tax Act- Section 84- Subsection 84(1) additional payment following redemption Where the consideration received on the transfer of property to which a price adjustment clause that meets the conditions listed in ¶1.5 is in the form of shares and the shares are redeemed before the price is adjusted as a result of the application of a price adjustment clause and the corporation subsequently makes an additional payment as a consequence of that adjustment, the additional payment to the shareholders whose shares were redeemed will be included in the shareholder's income in the year of receipt under subsection 84(3) of the Act. ...
Public Transaction Summary

Threshold Power -- summary under Foreign Asset Income Funds and LPs

Although the JPM subsidiary will have certain rights with respect to the transfer of its partnership interests such as a right to retract for fair market value; and a purchase option of Wind I, such rights will not be determined by reference to, and will not be dependent on, any transfer or other rights at the Trust level; and any consideration to be paid to the JPM subsidiary will not be calculated in any way by reference to the Trust. ...
Public Transaction Summary

Pozen/Tribute -- summary under Inversions

After the Arrangement Effective Time, Tribute Compensation Options will entitle their holders to purchase Parent Shares and Tribute Indenture Warrants for no additional consideration beyond that set out in the related certificates (as adjusted for the Arrangement Exchange Ratio). ...
Public Transaction Summary

Shred-it TRA -- summary under Loss Utilizations/TRAs

As LP Units are redeemed or exchanged for Common Shares or cash or otherwise acquired by a person that is not a member of the Cintas Group or related thereto, the corresponding number of Special Voting Shares will be cancelled for no consideration. ...
Public Transaction Summary

Intact/ Tryg/ RSA -- summary under Other

With a view to transferring RSA Canada out from a chain of U.K. corporations, the U.K. shareholder of RSA Canada (the “U.K. shareholder”) transferred the shares of RSA Canada to Intact in consideration for an interest-bearing demand promissory note (the “Intact note”) having a principal amount equaling the RSA Canada shares’ fair market value, and then Intact transferred those shares to a new Canadian holding company (“Canada Holdco”). ...

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