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Results 3091 - 3100 of 13652 for consideration
Ruling

2008 Ruling 2007-0237501R3 - Public Corporation Spin-off

Each Participant will exchange each of the Participant's DC Common Shares for consideration consisting of XXXXXXXXXX a DC New Common Share and XXXXXXXXXX a DC Butterfly Share. ... The agreed amount will be an amount equal to the greater of the cost amount of the Spin-off Property to DC and the fair market value of the non-share consideration, being the issuance of the Spinco Stock Options. ... Following completion of the Proposed Transactions, certain management services will be provided by DC to Amalco for a transitional period in consideration for an arm's length management fee to be paid to DC. ...
Ruling

2005 Ruling 2004-0088681R3 F - Split-up butterfly

Dans le cas des actions de catégorie "D" émises pour une considération en argent, la valeur de rachat correspond au montant de la considération. ... Dans le cas des actions de catégorie "F" émises pour une considération en argent, la valeur de rachat correspond au montant de la considération. ... N) Pourvu que le montant des Frais nets de location reportés de OPCO soit réduit du montant total de la Considération FNLR1 et de la Considération FNLR2, aucun montant afférent à ces considérations ne sera inclus dans le calcul du revenu de OPCO pour son année d'imposition dans laquelle auront lieu les transferts décrits au paragraphe 18 ci-dessus. ...
Ruling

2004 Ruling 2004-0096661R3 - 55(3)(a)

As consideration for the transfer, Hco issued common shares to Ico and a convertible note in the principal amount of $XXXXXXXXXX. ... Amalco 1 will purchase XXXXXXXXXX assets (XXXXXXXXXX) with a fair market value of $XXXXXXXXXX from Aco for cash consideration. ... In satisfaction of the consideration for the redemption, Amalco 1 will transfer to Dco the Aco Note 1 and the Aco Note 2. ...
Ruling

2000 Ruling 2000-0008403 - Public butterfly

During XXXXXXXXXX/ACO's XXXXXXXXXX fiscal year, XXXXXXXXXX options for common shares of XXXXXXXXXX/ACO were exercised under the stock option plan for total cash consideration of $XXXXXXXXXX. ... As consideration for the XXXXXXXXXX issued XXXXXXXXXX common shares in the capital of XXXXXXXXXX to the XXXXXXXXXX shareholders. ... No consideration will be given to any holder of the Old XXXXXXXXXX/ACO stock options in relation to such amendments. ...
Ruling

2019 Ruling 2018-0758411R3 - Multi-wing split-up net asset butterfly

As consideration for the property transferred by DC to TC1 and TC2, each of TC1 and TC2 will: (a) assume such of DC's liabilities, if any, as are specifically secured by assets received by TC1 or TC2, respectively; (b) assume all amounts payable, if any, from DC to, in respect of TC1, Mr. ... The amount to be specified in respect of each of such share will be expressed as a dollar amount (and not expressed as a formula), will not be subject to change thereafter, and will be equal to the FMV of the consideration for which each TC1 Class B Preferred Shares and the TC2 Class B Preferred Share is issued. 64. ... As consideration therefore, TC1 will issue TC1 Redemption Note and TC2 will issue TC2 Redemption Note, having a principal amount and FMV equal to the aggregate redemption amount and FMV of the preferred shares so redeemed. ...
Ruling

2021 Ruling 2020-0860401R3 - Multi-wing farm split-up butterfly

An unlimited number of Class A, B, and C, non-voting special shares, redeemable and retractable for the FMV of the consideration received upon issuance (subject to a price adjustment clause); d. ...
Ruling

2021 Ruling 2020-0852331R3 - Multi-Wing Split-Up Butterfly

On incorporation, GC1 will subscribe for XXXXXXXXXX TC Common Share for cash consideration of $XXXXXXXXXX. 20. ... On incorporation, GC2 will subscribe for XXXXXXXXXX TC Common Share for cash consideration of $XXXXXXXXXX. 21. ... On incorporation, GC3 will subscribe for XXXXXXXXXX TC Common Share for cash consideration of $XXXXXXXXXX. 22. ...
Ruling

2023 Ruling 2022-0924311R3 - Multi-wing split up butterfly

Sibling1 will sell his Sibling1 TC Common Shares to New Sibling1 Trust in exchange for nominal consideration. 64. ... DC Amalco will subscribe for XXXXXXXXXX ReserveCo Common Share for nominal consideration. ... DC Amalco will subscribe for XXXXXXXXXX InsuranceCo Common Share for nominal consideration. ...
Ruling

2015 Ruling 2015-0585681R3 - Cross-border spin-off butterfly

Former Canco also assigned certain XXXXXXXXXX trade-marks to a subsidiary of Canco 3 for nominal consideration. 82. ... On incorporation, Pubco 2 Group Newco issued XXXXXXXXXX ordinary share to Forco 11 for nominal cash consideration and issued XXXXXXXXXX share to Foreign Pubco 2 for nominal cash consideration. ... On incorporation, ServiceCo issued XXXXXXXXXX ordinary share to Forco 11 for nominal cash consideration and issued XXXXXXXXXX share to Foreign Pubco 2 for nominal cash consideration. ...
Ruling

2024 Ruling 2023-0987001R3 - Public Spin-Off Butterfly

DC2 will receive FMV consideration from SpinCo Sub in the form of one SpinCo Sub Common Share for every transferred New DC1 Special Share. ... Every Participant will receive FMV consideration from SpinCo in the form of one SpinCo Common Share for every transferred New DC2 Special Share. ... DC2 will transfer to SpinCo all of the SpinCo Sub Common Shares that it holds in consideration for SpinCo Special Shares (the “DC2 Distribution”). ...

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