Search - consideration

First, all potentially relevant factors that connect the property to a location are identified and then each factor is given weight in light of three considerations: the purpose of the income tax exemption, the type of property, and the taxation of that property. ...

Consideration was given to whether paragraph 8 of Article 10 of the Treaty could apply only to dividends paid on a particular tranche of shares (ie. the initial acquisition of shares or a subsequent acquisition of shares resulting in 10% beneficial ownership, either directly or indirectly). ...

Ainsi, dans la présente situation, la question de savoir s’il y a suffisamment de facteurs de rattachement liant le revenu à une réserve ne peut être déterminée qu’en tenant compte de tous les faits pertinents et en prenant en considération les facteurs de rattachement qui se rapportent aux activités de la Société plutôt que ceux qui se rapportent au revenu d’emploi. ...

First, potentially relevant factors that connect the income to a location are identified and then each factor is given weight in light of three considerations: the purpose of the income tax exemption, the type of property, and the taxation of that property. ...

Ainsi, dans le cas soumis, le remboursement effectué en février 2022 dans le cadre du RAP ne pouvait être pris en considération au moment du retrait effectué dans le cadre d’un nouveau RAP en janvier 2022. ...

À la lumière des éléments exposés plus haut, toute modification à la Loi de l’impôt sur le revenu à cet égard découlerait de considérations de politique fiscale. ...

With respect to the nature of the financing provided by NR1 (the ultimate funder) to NR2 (the intermediary), the following considerations are relevant. ...

Les seuls faits que nous avons examinés indiquent que les paiements mensuels permettraient à Mme de mener un train de vie acceptable. d) Il est vrai que Mme a accepté de renoncer à toute pension alimentaire en considération des termes du Jugement et plus particulièrement du versement de la somme forfaitaire de XXXXXXXXXX $. ...

For the purpose of the Fundamental Change of Control covenant, a Fundamental Change of Control means the occurrence of any transaction or event with which all or substantially all of the issued and outstanding common stock of BCO shall be exchanged for, converted into, acquired for or constitute solely the right to receive consideration (whether by means of an exchange offer, liquidation, tender offer, consolidation, merger, combination reclassification, recapitalization or otherwise) which is not all or substantially all common stock or shares which are (or, upon consummation of or immediately following such transaction or event, will be) listed on a United States national securities exchange or approved for quotation on the Nasdaq National Market or any similar United States system of automated dissemination of quotations of securities prices. h) Under the Indenture, Events of Default will include: i) default in the payment of the Stated Amount at Maturity, Principal Amount, accrued interest, Redemption Price or Repurchase Price in respect of the Units when the same becomes due and payable; ii) failure by ACO or BCO to comply with any of its agreements under the Indenture or the Guarantee (other than those referred to above in clause (i), above) and the continuation of such failure for sixty days after receipt by ACO of written notice of such default; iii) failure to pay at final maturity (either at stated maturity or on acceleration of the maturity) of the principal of any indebtedness of ACO or BCO in excess of $XXXXXXXXXX, if such default in payment or acceleration has not been cured or rescinded; and iv) certain events of bankruptcy, insolvency or reorganization by ACO or BCO. ... As sole consideration for BCO Stock to be acquired on the exercise of the Exchange Right, the Holder will be required to surrender the Unit to BCO. ...

Position: (1) no (2) no (3) no Reasons: (1) The changes are not so extensive so as to result in a resettlement of the trust and it is submitted that there will be no resettlement as a matter of provincial law. (2) No cash consideration or other proceeds of disposition will be received by the unitholders in respect of the diminishment of their rights as a consequence of the amendments. ... For greater certainty, the CRA has not considered, confirmed or made any determination in respect of: (a) any income tax considerations associated with XXXXXXXXXX, as described in 19 above; (b) whether the Trust Amendments will result in the creation of a new trust under the laws of the Province of XXXXXXXXXX; (c) whether Trust is, at any particular time, a mutual fund trust within the meaning of subsection 132(6) of the Act or a SIFT trust within the meaning of subsection 122.1(1) of the Act; (d) whether any issuance of new equity of Trust, as described in 12, 18 or otherwise, is or would be in excess of the normal growth guidelines for purposes of the section 122.1 of the Act; (e) whether or not an interest in Trust will, at any time, be considered a qualified investment as that term is defined in the Act for purposes of any Deferred Plan; and (f) whether the attributes relating to the Series A Preferred Units, as described in 13 above, represent current market conditions. ...