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In consideration for such transfer Newco will assume liabilities of Distributorco and will issue to Distributorco Newco Preferred Shares, having an aggregate redemption and retraction amount and fair market value equal to the amount by which the fair market value of the transferred properties that will be received by Newco exceeds the fair market value of the liabilities assumed by Newco. ...

Plutôt que de baser la décision sur un critère unique, la Cour recommande la démarche suivante: analyser la question en fonction des catégories de biens et des types de taxation en cause; établir les différents facteurs de rattachement (c'est-à-dire les facteurs qui lient un bien à un lieu situé à l'intérieur ou à l'extérieur d'une réserve) qui pourraient être pertinents; définir l'importance à accorder aux facteurs de rattachement au regard de trois considérations fondamentales: 1. l'objet de l'exemption en vertu de la Loi sur les Indiens; 2. la nature du bien en cause; 3. la nature de la taxation applicable au bien. ...

(F) The trust will qualify as a personal trust since the First Nation will be the settlor of the trust and the interest will not be acquired for consideration. ...

As consideration for the performance of production services by Creditco, XXXXXXXXXX. 12. ...

The persons elected as directors and appointed as officers of F Co. have agreed to serve as directors and officers respectively of F Co. at the request of the Project Owners and in consideration of the execution of Agreement #5 by the Project Owners and F Co. ...

X souscrira à XXXXXXXXXX actions de catégorie "XXXXXXXXXX" du capital-actions de NOUCO pour une considération en argent. ...

Y souscrira à XXXXXXXXXX actions de catégorie "XXXXXXXXXX" du capital-actions de NOUCO pour une considération en argent. ...

The Guarantee Agreement will be structured to take into consideration the material obligations of the CT under the above-noted assigned XXXXXXXXXX purchase agreements. ...

That on the redemption by the Holdcos of the Holdco Preference Shares and as a result of the distributions by DC in the course of its winding-up: (a) by virtue of paragraphs 84(3)(a) and 84(3)(b), each of the Holdcos will be deemed to have paid, and DC will be deemed to have received, a taxable dividend at that time equal to the amount, if any, by which the amount paid by each corporation to redeem its Holdco Preference Shares exceeds the PUC of those shares immediately before the redemption; (b) (i) pursuant to paragraph 88(2)(b) and subsection 84(2), but subject to (ii) to (iv) herein, each of the Holdcos will be deemed to have received a dividend (the “winding-up dividend”) on its shares of DC equal to the proportion of the amount by which the aggregate fair market value of the property of DC distributed by DC on the winding-up in consideration for the cancellation of its shares exceeds the PUC thereof that the number of shares of each class held by each of the Holdcos is of the number of shares cancelled; (ii) pursuant to subparagraph 88(2)(b)(i), such portion of the winding-up dividend referred to in (b)(i) as does not exceed DC’s capital dividend account determined immediately before the payment of the winding-up dividend shall be deemed to be the full amount of a separate dividend; (iii) pursuant to subparagraph 88(2)(b)(ii), the portion of the winding-up dividend that is equal to the lesser of: (A) DC’s pre-1972 capital surplus on hand as determined immediately before the payment of the winding-up dividend, and (B) the amount by which the winding-up dividend exceeds the portion, if any, in respect of which DC will elect under subsection 83(2) shall be deemed not to be a dividend; and (iv) pursuant to subparagraph 88(2)(b)(iii), the winding-up dividend, to the extent that it exceeds the portion thereof referred to in (ii) herein that is deemed to be a separate dividend and the portion referred to in (iii) herein that is deemed not to be a dividend, shall be deemed to be a separate dividend that is a taxable dividend; (c) to the extent that the deemed dividends described in (a) and (b) above are taxable dividends, such dividends will be included in the income of the recipient corporation pursuant to paragraph 12(1)(j) and will be deductible in computing the taxable income of the recipient corporation for the year in which the dividends are deemed to have been received pursuant to subsection 112(1) and such deduction will not be denied by any of subsections 112(2.2) to (2.4); (d) the amount of the deemed dividends described in (a) and (b) above will be excluded from the proceeds of disposition of the shares and any loss arising from such disposition of those shares will be reduced by the amount of such dividends pursuant to subsection 112(3); and (e) by virtue of subsections 186(2) and 186(4) of the Act, each of the Holdcos will be connected with DC and DC will be connected with each of the Holdcos. ...

Finco will issue the Preferred Shares to the LENDER for an aggregate cash consideration of approximately $XXXXXXXXXX The entire amount of the subscription proceeds received by Finco from the issuance of its Preferred Shares will be added to its stated capital account maintained by it in respect to its Preferred Shares. ...