Search - consideration

Newco will issue non-voting, retractable, preferred shares to the U.S. company in consideration of the sale of the subject shares. ...

The comments set out in this letter are of a general nature only and do not take into account considerations that might arise in the context of specific transactions or events. ...

In the situation described by you, the determination as to whether these arrangements would be RCAs would have to be made after consideration of the relevant facts. ...

This matter has been brought to the attention of Current Amendments for their consideration. ...

" Accordingly, in the situation you have described, it is the corporation's proportionate share of the fair market value of the underlying assets of the partnership that is taken into consideration in determining if the previously mentioned requirement in the definition of "small business corporation" has been satisfied. ...

The comments set out in this letter are of a general nature only and do not take account of considerations that might arise in the context of specific transactions or events. ...

In view of the foregoing, we request that you give further consideration to processing the taxpayer's 1986, 1987 and 1988 returns on the administrative basis described in this memorandum and its related Schedules "A" and "B". ...

As consideration for the disposition of B's shares, A receives 67 percent of the common shares of C, issued from treasury stock, and thereby controls C. 4. ...

We agree with your analysis and will forward a copy of your letter to the Department of Finance for their consideration. ...

Provided the convertible securities and conversion options are "securities" within the meaning of the term under subsection 230(1) of the Regulations, the reporting requirements under section 230 of the Regulations are applicable in respect of purchases, sales, redemptions, acquisitions or cancellations of the convertible securities and conversion options, with the following exceptions: (a) cases where subsection 230(7) is applicable, or (b) transactions to which section 51, 86 (where there is no consideration receivable other than new shares) or 87 or subsection 98(3) or (6) of the Act is applicable. ...