Search - consideration
Results 2241 - 2250 of 13696 for consideration
Ruling
30 November 1995 Ruling 9632593 - DIVISIVE REORGANIZATION
As sole consideration for such transfer, XXXXXXXXXX will issue to XXXXXXXXXX Class XXXXXXXXXX Special Shares with a fair market value equal to the fair market value at the time of the transfer of the shares transferred by XXXXXXXXXX. ... As sole consideration for such transfers, XXXXXXXXXX will issue to XXXXXXXXXX Class XXXXXXXXXX Special Shares with a fair market value equal to the fair market value at the time of the transfer of the shares transferred by XXXXXXXXXX. ... In consideration for such transfers, each of XXXXXXXXXX will issue Special Shares and assume a portion of the liabilities of Amalco. ...
Ruling
30 November 1996 Ruling 9711073 - BUTTERFLY RULING
As consideration for the shares of the CCPC, Canco issued a note to Mr. ... The shares Canco presently holds in the Canadian subsidiary are exchangeable for shares of the U.S. public company without any additional consideration. ... As sole consideration for such transfer, each of Childco 1, Childco 2, Childco 3 and Childco 4 will issue to Mr. ...
Ruling
30 November 1996 Ruling 9604823 - BUTTERFLY
Chris will transfer his shares of each of the Subject Corporations (other than OPCO 5) to CHRISCO for FMV consideration consisting solely of XXXXXXXXXX Class XXXXXXXXXX shares in the capital of CHRISCO. ... Mas will transfer her shares of each of the Subject Corporations (other than OPCO 5) to MASCO for FMV consideration consisting solely of XXXXXXXXXX Class XXXXXXXXXX shares in the capital of MASCO. ... Chris as consideration for the disposition by Mr. Chris to CHRISCO of the common share of OPCO 3 that will be acquired by him from his wife. ...
Ruling
30 November 1997 Ruling 9813673 - REORGANIZATION
Each trust acquired XXXXXXXXXX outstanding common shares of XXXXXXXXXX for fair value consideration of $XXXXXXXXXX per share. ... These shares have a redemption value equal to the fair value of the consideration received by the company (the common shares) and currently have a value of $XXXXXXXXXX each. At that time XXXXXXXXXX. subscribed for XXXXXXXXXX new common shares for fair market value consideration of $XXXXXXXXXX. ...
Ruling
2096 Ruling 9527343 - REORGANIZATION
An unlimited number of voting, Class "E" preferred shares which will be entitled to a monthly non-cumulative preferential dividend equal to XXXXXXXXXX% of the consideration for which such shares were issued and retractable and redeemable for an amount equal to the fair market value of the consideration for which such shares were issued. An unlimited number of non-voting, Class "F" preferred shares which will be entitled to a monthly non-cumulative preferential dividend equal to XXXXXXXXXX% of the consideration for which such shares were issued and retractable and redeemable for an amount equal to the fair market value of the consideration for which such shares were issued. ... The amount that will be added to the stated capital of the Class "E" shares of Newco which are to be issued as consideration for the property of XXXXXXXXXX which will be transferred to Newco as described in paragraph 14 above, will be equal to the amount by which the aggregate cost of the property to Newco (determined pursuant to subsection 85(1) where relevant) exceeds the liabilities assumed by Newco as consideration therefor. ...
Ruling
2001 Ruling 2000-0042353 - split-up butterfly
Thereafter, Niece will transfer all of her shares of Amalco I to DCo in consideration for XXXXXXXXXX common shares of that transferee. ... Amalco I will transfer a portion of each type of property including 1/3 of the shares of XXXXXXXXXX to DCo in consideration for its assumption of the appropriate amount of each liability of Amalco I and the issuance of XXXXXXXXXX Class E Shares and sufficient number of Class D preferred shares of DCo. ... The Class D and Class E preferred shares of DCo issued in consideration for the asset transfer from Amalco I to DCo described in the preceding paragraph will be redeemed at their FMV in consideration for non-interest-bearing promissory notes payable on demand by DCo to Amalco I. 22. ...
Ruling
1998 Ruling 9826153 - LIMITED PARTNERSHIP ACB ADJUSTMENT
The Nominee will acquire one limited partnership unit in the New Partnership for nominal consideration, which unit will in turn be redeemed for nominal consideration following completion of the Merger (see paragraph 47 below). ... The New Partnership will subscribe for all of the issued and outstanding shares of Subco for a nominal amount of consideration. ... Our rulings are based on the Act in its present form and do not take into consideration any proposed amendments to the Act. ...
Ruling
2000 Ruling 2000-0024123 - estate freeze
As part of the reorganization resulting from the freezes: (a) Holdco transferred its operating subsidiaries to Opco; (b) Holdco subscribed for XXXXXXXXXX preferred shares in Opco for $XXXXXXXXXX; (c) each of XXXXXXXXXX subscribed for XXXXXXXXXX common shares in Holdco for nominal consideration; (d) XXXXXXXXXX subscribed for 1 common share in Holdco for nominal consideration; and (f) XXXXXXXXXX subscribed for XXXXXXXXXX common shares in Opco for nominal consideration. 7. ... As sole consideration for the transfer of the XXXXXXXXXX preferred shares and XXXXXXXXXX preferred shares of Holdco, XXXXXXXXXX will issue to XXXXXXXXXX shares with a fair market value equal to the fair market value of the transferred shares. ... As sole consideration for the transfer from XXXXXXXXXX of his XXXXXXXXXX common shares of Opco, XXXXXXXXXX will issue to XXXXXXXXXX shares that have an aggregate fair market value equal to the fair market value of the shares transferred. ...
Ruling
1997 Ruling 9718053 - DPS
As consideration for this sale, XXXXXXXXXX will assume the XXXXXXXXXX Loans. ... As consideration for the sale, the Partnership will assume the XXXXXXXXXX Loans. ... Newco A will subscribe for a nominal amount of common shares of Newco B for nominal cash consideration. ...
Ruling
2000 Ruling 2000-0040143 - Butterfly reorganization
On XXXXXXXXXX, in a transaction unrelated to the proposed transactions, each of XXXXXXXXXX/Cco and XXXXXXXXXX/Bco purchased, for cash consideration, from XXXXXXXXXX. ... In consideration for such transfer, Newco will issue to XXXXXXXXXX/Cco common shares with a fair market value equal to the fair market value at the time of the transfer of the XXXXXXXXXX/Aco common shares. ... Each of XXXXXXXXXX/Cco and XXXXXXXXXX /Bco will subscribe for 1 common share in the capital of XXXXXXXXXX/Aco for cash consideration of $XXXXXXXXXX per share. 30. ...