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None of the issued shares referred to herein (including the shares to be issued as described in the Proposed Transactions) are or will be, at any time during the implementation of the Proposed Transactions described herein: (a) the subject of any undertaking that is 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). 21. ...

X Co. acquired the Property from Y Co. in XXXXXXXXXX for consideration comprised of $XXXXXXXXXX. ...

However, Canco will not be indemnified against commercial risks and will be subject to market considerations subsequent to its acquisition of the shares of the Newcos and the proposed resale of the Pubco shares. 21. ...

For the purposes of Part XIII withholding and section 116, any amount paid or credited by a payer to the Sub-Custodians in respect of property held by a Sub-Fund on behalf of the New Investors, including purchase consideration for such property, will be considered an amount paid or credited to the New Investor in proportion to its co-ownership interest in the assets and Gross Income of the particular Sub-Fund. ...

In consideration for the transfers described in paragraph 14 above, HoldcoK, HoldcoL and HoldcoM will each issue that number of preferred shares of its capital stock to Amalco having an aggregate fair market value and redemption amount equal to the aggregate fair market value of the property acquired by HoldcoK, HoldcoL and HoldcoM, respectively. 16. ...

Le même jour, Mère #3 a transféré une partie de ces biens à Filiale pour une considération de XXXXXXXXXX $, soit le prix payé au tiers pour cette partie des biens. 4.7 Le XXXXXXXXXX, Mère #3 a emprunté XXXXXXXXXX $, auprès deXXXXXXXXXX afin de financer partiellement l'acquisition des biens d'entreprise mentionnés au paragraphe 4.6 ci-dessus. 5. ...

Our rulings are based on the Act in its present form and do not take into consideration any proposed amendments to the Act. ...

If the Company issues Common Shares as aforesaid, such Common Shares will be issued in consideration for the past services of the Eligible Director to the Company and the entitlement of the Eligible Director under this Plan shall be satisfied in full by such issuance of the Common Shares. ...

Provided that the Partnership winds up its affairs within 60 days from the date of the transfer of Assets (described in paragraph 3 of the Facts) immediately before the winding-up there was no Partnership property other than money or property received from Newco as consideration for the disposition, the provisions of paragraphs 85(3)(d) to (h) of the Act will apply. ...

Absent other considerations, the normal rules for a corporation acquiring a life insurance policy would apply, that is, the premiums would not be deductible and the proceeds received on death would not be included in income. ...