Search - consideration

In determining the number of common shares of the Company that will be issued from treasury or purchased on the open market, the Company will take the applicable withholding taxes into consideration (the "Withholdings"). ...

The offering memorandum referred to in paragraphs 16 and 17 above will include the following information: a) Name and date of formation of the Funds; b) Fees and expenses; c) Participants; d) Description of units; e) Valuation of the Funds and units; f) Risks of investing; g) Types of investments and limitations; h) Investment objectives and strategies; i) Purchase of units; j) Redemption or transfer of units; k) Distribution of income and capital gains; 1) Income tax considerations; m) Management and administration of the Funds; n) Reporting and fiscal year; o) Amendment of plan and termination of trust; p) Material contracts; q) Custodian, registrar and transfer agent; r) Auditors; s) Participant's contractual right of action; and t) Certificate. 19. ...

Il souscrira à une action ordinaire de NOUCO pour une considération de XXXXXXXXXX $. 18. ...

For the purposes of Part XIII and section 116, any amount paid or credited by a person, to the Sub-custodian, in respect of a property held by a Sub-fund specifically listed in Paragraph 14 under the terms of the Deed on behalf of the Unitholders as described in Paragraph 7, including purchase consideration for such property, will be considered to arise at the time the amount is paid or credited (whether distributed to Unitholders or not) and to have the same character and source in respect of each Unitholder thereunder in proportion to the number of Units held by that Unitholder that represents its participation in such property. ...

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). 25. ...

The lease is for nominal consideration and has a term ending in XXXXXXXXXX, although the Province has renewal rights to extend the term until XXXXXXXXXX. 7. ...

But in any case, it shall include rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. ...

XXXXXXXXXX; b. the subject of a dividend rental arrangement (and nor will any of the dividends paid on the Lossco Preferred Shares in the course of the Proposed Transactions be received as part 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 (nor will Lossco receive any other property, directly or indirectly, from an investor or any property substituted therefore) 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). 33. ...

Succession souscrira à XXXXXXXXXX actions de catégorie « A » pour une considération de XXXXXXXXXX $ du capital-actions respectif de Nouco 1 et de Nouco 2. 25. ...

2019 Ruling 2018-0790001R3 F- Post-mortem Pipeline Unedited CRA Tags 84(2), 84.1, 245(2) Principales Questions: 1) Whether subsection 84(2) applies to the proposed transactions. 2) Whether section 84.1 will apply to reduce the PUC on the shares of the new company received as consideration for the disposition of the shares. 3) Whether subsection 245(2) applies to the proposed transactions. ...