Search - consideration
Results 8061 - 8070 of 13676 for consideration
Ruling
2016 Ruling 2016-0640371R3 - Standard Loss Consolidation
Newcos will redeem the Newco Preferred Shares held by the respective Profitcos in consideration for a non-interest bearing demand promissory note issued by the respective Newcos (the “Newco Notes”). ... The Newco Preferred Shares will not at any time during the implementation of the Proposed Transactions be: (a) the subject of any undertaking that is referred to in subsection 112(2.2) as a “guarantee agreement”; (b) the subject of a dividend rental arrangement; (c) the subject of any secured undertaking of the type described in paragraph 112(2.4)(a); or (d) issued for consideration that is or includes: (i) an obligation of the type described in subparagraph 112(2.4)(b)(i), other than an obligation of a corporation that is related (otherwise than by reason of a right referred to in paragraph 251(5)(b)); or (ii) any right of the type described in subparagraph 112(2.4)(b)(ii). 49. ...
Ruling
30 November 1996 Ruling 9638043 - MUTUAL FUND LIMITED PARTNERSHIP, GRANDFATHERING
In consideration of the services to be provided by the Agents, the Partnership will pay the Agents a commission of approximately $XXXXXXXXXX for each Unit purchased. 17.Pursuant to an amended and restated agreement (the "Distribution Agreement") among the Funds, the Manager and the Partnership, the Partnership was granted exclusive rights to arrange for the distribution of Redemption Fee Units during the Distribution Period. ... (a)In addition to the monthly Distribution Fee payable to the Partnership and in consideration for its services hereunder, the Partnership shall be entitled to receive from each Fund any redemption charge paid by unitholders on the redemption of their Distributed Units during each month (the "Redemption Fee"). ...
Ruling
30 November 1995 Ruling 9626713 - FINANCIAL DIFFICULTY - LIMITED PARTNERSHIP
It was not until XXXXXXXXXX that XXXXXXXXXX acquired XXXXXXXXXX from XXXXXXXXXX. 17.On XXXXXXXXXX, a financing and acquisition transaction was completed and certain assets including land, XXXXXXXXXX were sold from XXXXXXXXXX to XXXXXXXXXX for total consideration of $XXXXXXXXXX of which $XXXXXXXXXX was cash and $XXXXXXXXXX was the assumption of liabilities related to the assets acquired. 18.Also on XXXXXXXXXX entered into a loan agreement with XXXXXXXXXX (referred to collectively herein as the "Lenders" and individually as a "Lender") and XXXXXXXXXX, as the agent for the Lenders under the agreement. ... The common shares of Subco will be issued to XXXXXXXXXX for nominal consideration. 43.The preferred shares of Subco will have, amongst others, the following attributes: a)issuable for $XXXXXXXXXX each; b)non-voting (except when an event of default has occurred and is continuing). ...
Ruling
30 November 1996 Ruling 9716313 - ASSET ROLL-DOWN- SERIES OF TRANSACTIONS
For greater certainty, the agreed amount for any eligible property included in the subsection 85(1) election referred to herein will not be less than the amount of any liabilities assumed by Newco as consideration for the transfer of such property. ... E.The Newco Note2 issued by Newco as consideration for the redemption of the Class XXXXXXXXXX preferred shares as described in paragraph 13 above will have a cost amount to Opco that is equal to the redemption amount of the Class XXXXXXXXXX preferred shares. ...
Ruling
30 November 1996 Ruling 9722663 - BUTTERFLY REORGANIZATION
In consideration for such transfers, each of Subco 1, Subco 2, Subco 3 and Subco 4 will assume a proportion of the liabilities of Holdco 1 and each of Subco 1, Subco 2, Subco 3 and Subco 4 will issue preference shares to Holdco 1. ... Holdco 1 will issue to each of Holdco 2, Holdco 3, Holdco 4 and Holdco 5 as consideration for the purchase of its Class XXXXXXXXXX common shares and preference shares a non-interest-bearing demand promissory note having a principal amount equal to the fair market value of the shares purchased from each of Holdco 2, Holdco 3, Holdco 4 and Holdco 5 (the "Holdco 1 Note 1", the "Holdco 1 Note 2", the "Holdco 1 Note 3" and the "Holdco 1 Note 4"). 34. ...
Technical Interpretation - External
27 April 1995 External T.I. 9502025 F - FRAIS DE DÉPLACEMENTS-CHANTIERS DE CONSTRUCTION
En effet, tel que prévu au paragraphe 7 dudit bulletin IT-91R3, tel que modifié par le communiqué spécial du 20 mars 1987, d'autres facteurs, dont les suivants, seraient pris en considération par le Ministère afin de déterminer si on ne pouvait raisonnablement s'attendre à ce qu'un employé retourne quotidiennement à son lieu principal de résidence: a)le nombre d'heures de travail que l'employé est tenu de travailler dans chaque poste au chantier particulier, b)le temps nécessaire au déplacement, ainsi que la période de la journée pendant laquelle le déplacement devrait se faire, c)les moyens de transport dont dispose l'employé et les conditions de la route qui serait empruntée (par exemple, l'état de la chaussée, les conditions atmosphériques saisonnières, etc.), d)la durée de la période de repos qu'aurait l'employé s'il retournait chez lui tous les jours, et e)l'état général de santé physique et mentale de l'employé. ... De plus, soulignons que la position du Ministère décrite au paragraphe 7 du IT-91R3 à l'égard d'un chantier particulier qui n'est pas situé à au moins 80 kilomètres du lieu principal de résidence d'un employé et des facteurs qui seraient pris en considération par le Ministère est fondée sur la décision Charun v. ...
Technical Interpretation - External
15 April 2003 External T.I. 2002-0139305 F - Immigration
Afin de déterminer le coût en capital de la part indivise de Monsieur X dans l'immeuble, nous devons prendre en considération les règles particulières de détermination du " coût " du paragraphe 48(3) de la Loi tel qu'applicable au moment de l'immigration de Monsieur X en 1988. ... Le coût s'entend généralement du montant dépensé pour acquérir un bien ou un service 2 ce qui doit nécessairement prendre en considération les présomptions de la Loi. ...
Ruling
2001 Ruling 2001-0080983 - INCORP. A PARTNERSHIP
Upon incorporation, Newco will issue one Class A common share of NewCo to the Partnership for future consideration (see Paragraph 7). ... Thereafter and immediately before the winding-up, the Partnership will have no assets other than property received from NewCo as consideration for the sale of the Assets referred to in Paragraph 7. ...
Ruling
2000 Ruling 1999-0014553 - Production Services Tax Credit
In consideration for arranging the nCLE services and incurring the nCLE, ServiceCo will be entitled to receive a services fee XXXXXXXXXX and a negotiated percentage (approximately XXXXXXXXXX%) of the proportionate net profits from the Film, calculated in accordance with an industry standard definition. 11. ... As consideration for the performance of production services by Creditco, XXXXXXXXXX. 12. ...
Ruling
1998 Ruling 9832393 - CANADIAN FILM OR VIDEO PRODUCTION TAX CREDIT
Creditco's consideration for the providing of its services will be XXXXXXXXXX. 11. ... The consideration payable by THC to the Production Partnership in respect of the production services will be a fixed amount (the "XXXXXXXXXX% Fee") equal to XXXXXXXXXX% of the amount of the production expenses of the Production Partnership payable upon satisfactory completion of the production services (generally upon completion and delivery of the Film). ...