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Results 21491 - 21500 of 28849 for consideration

2004 Ruling 2003-0052973 - Carrying on business in Canada

The committee will meet at least once per year (and more frequently if requested by XXXXXXXXXX) to review the economic performance of XXXXXXXXXX and to discuss any material issues relating to (i) the preservation of XXXXXXXXXX ratings, (ii) compliance by XXXXXXXXXX with all applicable laws, (iii) strategic considerations relating to investment, funding or hedging activities of XXXXXXXXXX, and (iv) other relevant considerations arising under the noteholder rights agreement. ...

28 May 2004 External T.I. 2004-0065291E5 F - Corp. associated through a third corp.: 256(2)

Vous êtes d'avis que, dans le calcul du plafond des affaires au paragraphe 125(5.1) de BCO et ACO, il ne faut pas prendre en considération l'impôt de la partie I.3 payé par CCO et DCO. ... Vous êtes d'avis qu'advenant que ACO demeure associée avec DCO et CCO, elle devrait prendre en considération l'impôt de la partie I.3 payé par CCO et DCO au cours de leur année d'imposition précédente dans le calcul de son plafond des affaires aux fins du paragraphe 125(5.1) étant donné que ACO serait toujours associée à CCO et DCO aux fins de l'article 125. ...

2004 Ruling 2004-0060201R3 - XXXXXXXXXX First Nation Ruling

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. 3. ... Another consideration is whether the issuance of promissory notes will constitute payment of income. ...

2004 Ruling 2004-0098561R3 - Loss utilization in a related group of companies.

In consideration for the transfer of the Transferred Assets, Subco will issue common shares in its capital to Parentco. ... The provisions of subsection 85(1) will apply to the transfer by Parentco to Subco of each of the Transferred Assets which are eligible property, as described in Paragraphs 16 and 17 above, such that the agreed amount in respect of each such transfer will be deemed to be the transferor's proceeds of disposition of the property and the transferee's cost thereof, and the transferor's cost of the shares received as consideration for the disposition. ...

8 October 2004 APFF Roundtable Q. 17, 2004-0086841C6 F - Amt Paid 84(3) and 80(1) forgiven amt element B(a)

The value of the consideration given by the QBIC for the the shares is the loan receivable from its shareholder. ... (i.e. the value of the QBIC's consideration to acquire the shares). ...

2001 Ruling 2001-0074533 - Cross-border wind-up bump and distribution

Holdco owns the only outstanding common share in Offeror, which it acquired on subscription in exchange for nominal consideration. ... The distributions will be made as consideration for the purchase for cancellation of a portion of Holdco's common shares held by Direct Parents that have a fair market value equal to the fair market value of the shares so distributed. ...

7 June 2001 Internal T.I. 2000-0060747 F - PROPOSITION CONCORDATAIRE - PTPE

Dans la cause Duha Printers, la Cour suprême a mentionné dans son "Sommaire des principes et conclusion quant au contrôle", que dans la détermination du "contrôle effectif" d'une société, il faut prendre en considération la loi sur les sociétés par laquelle est régie la société, le registre des actionnaires, et toute limitation spécifique imposée soit au pouvoir de l'actionnaire majoritaire de contrôler l'élection des membres du conseil d'administration, ou soit au pouvoir du conseil d'administration de gérer les affaires tant commerciales qu'internes de la société. ... La Cour suprême a précisé que: " Les documents autres que le registre des actionnaires, les actes constitutifs et les conventions unanimes des actionnaires ne doivent généralement pas être pris en considération à cette fin. ...

2001 Ruling 2001-007262C - FILM PARTNERSHIP/UK TREATY

The consideration for the granting of the Canadian License will be equal to the value of the rights granted to the UK Co-Producer, which shall be payable at the end of XXXXXXXXXX years. 14. ... The date of payment and the consideration payable to the UK Co-Producer under the Canadian Sublicense will be the same as provided for in the Canadian License and these monetary obligations will be extinguished by way of set-off at the end of XXXXXXXXXX years. ...

7 November 2001 External T.I. 2001-0086195 - deferral of gain on involuntary disposition

La jurisprudence a indiqué que la détermination à savoir si un bien constitue une " immobilisation " nécessite la prise en considération du contexte dans lequel s'effectuent les opérations pertinentes et, à cette fin, de nombreux éléments ou facteurs doivent être pris en considération. ...

20 November 2001 External T.I. 2001-0085365 - Transfer of Property by an Estate

Such a transfer would amount to a disposition of the Spouse's income interest in the Deemed Trust and, pursuant to paragraph 106(2)(a) of the Act, the proceeds of disposition received by the Spouse in consideration for the disposition of her income interest in the Deemed Trust would have to be included in her income. ... As for the cost of the income interest in the Deemed Trust acquired by the Estate, it would be equal to the consideration paid to the Spouse by the Estate for such interest. ...

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