Search - consideration

Results 7811 - 7820 of 13677 for consideration
Ruling

2000 Ruling 9929203 - FOREIGN TAX CREDIT - FOREIGN ELECTION

Acquireco will purchase pursuant to a Plan of Arrangement all the issued and outstanding common and preferred shares of Canco for consideration comprised of the remaining cash and all of the Buyerco common shares it acquired in step 8 above. ...
Technical Interpretation - External

10 April 2000 External T.I. 2000-0004715 - DEFERRED INCOME OF FARMERS-AUCTION SALE

While certain auctioneers may as a practical consideration defer payment to the vendor until such time as the purchaser's cheque has cleared, this does not change the position that the funds belong to the vendor as of the time the auctioneer has declared the livestock to be sold. ...
Ruling

1999 Ruling 9926143 - LIMITED PARTNERSHIP

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 2000-0038873 - Affiliated Group Loss Utilization

On XXXXXXXXXX, the shares of XXXXXXXXXX/Lossco were transferred by XXXXXXXXXX/Parentco to XXXXXXXXXX/Subco for cash consideration. 9. ...
Ruling

2000 Ruling 2000-0038963 - Affiliated group of persons loss ATIL

In consideration for the transfer of the Depreciable Assets XXXXXXXXXX will issue to XXXXXXXXXX common shares. 8. ...
Ruling

1999 Ruling 9925273 - PART II.1 TAX

As consideration for the purchase, Acquireco 2 issued common shares to Acquireco 3. ...
Ruling

3 October 2000 Ruling 2000-0036443 - TAXATION OF INDIAN TRUST

You are asking for our consideration of the following five questions: We will address each of your questions below: Question 1 Is the Trust revenue taxable if it is derived from 1) a savings account located at a bank branch situated on the reserve, or 2) investments in certain authorized debt or equity instruments? ...
Technical Interpretation - External

20 October 2000 External T.I. 2000-0041725 - Film Tax Credit

This would entail consideration of the specific facts, including the identities of the parties and any non-arm's length relationships between any of them. ...
Technical Interpretation - Internal

1 November 2000 Internal T.I. 2000-0050867 - CARRYING ON A BUSINESS

Although the facts indicate that the road users will pay an annual fee which is to cover the cost of maintaining the road and that any excess is used to repay the shareholders, will these annual fees also take into consideration such things as depreciation so that the corporation does not report losses for tax purposes each year. ...
Ruling

2000 Ruling 2000-0029483 - Interest paid to non-residents

In consideration for providing the services under the Management Agreement, BCO receives a base fee of $XXXXXXXXXX per annum, and an open-ended incentive fee based on the amount of cash available for distribution by the Fund to its unitholders (which will have been earned by ACO). 7. ...

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