Search - consideration

A l'échéance de l'entente, X devra remettre à Z la totalité de l'inventaire et ce, sans qu'aucune considération de quelque nature que ce soit ne soit reçue par X. ... Dans la présente situation, selon les renseignements que vous nous avez soumis, nous comprenons que X aurait l'obligation de livrer des biens à une date future sans considération et que la vente ou la disposition de ces biens à un montant nul s'effectuerait à l'échéance du contrat. ...

In consideration for arranging the Primary Loans and the Secondary Loans, XXXXXXXXXX will be entitled to receive a fee (the "Loan Arrangement Fee") from each Limited Partner, the amount of which will be equal to the fair market value of such services; estimated to be approximately $XXXXXXXXXX per Unit purchased by such Limited Partner. ... (b)(i), the XXXXXXXXXX Services Agreement will also stipulate XXXXXXXXXX In consideration for providing the XXXXXXXXXX Services, the XXXXXXXXXX Partnership will be entitled to receive a fee (the "XXXXXXXXXX Fee") from XXXXXXXXXX The XXXXXXXXXX Fee can be broken down into XXXXXXXXXX components. ...

" Instead of relying on any single test, the Court recommended the following approach: analyze the matter in terms of categories of property and types of taxation; identify the various connecting factors (i.e. factors connecting the property to a location on or off a reserve) which are potentially relevant; determine the weight to be given the connecting factors in the light of the three considerations: 1. the purpose of the exemption under the Indian Act, 2. the type of property in issue, and 3. the nature of taxation of the property. ... Consideration was also given in the case to the location where sales were made and the location where money passed between the purchaser and the vendor. ...

It is not sufficient that the Indians have "communal interests in reserve lands". b)In order to meet Guideline 4, it is not necessary that the employees work on a reserve. c)For purposes of Guideline 4, it is not necessary that the employees live on a reserve. d)It is not clear what "policy considerations" XXXXXXXXXX is referring to. e)In all of the examples set out in Guideline 4, the employer is either an Indian band which has a reserve, a tribal council representing one or more Indian bands which have reserves or an Indian organization controlled by one or more such bands or tribal councils and dedicated exclusively to the social, cultural, educational, or economic development of Indians who for the most part live on reserves. ... Thus, when applying the Williams case, which requires a consideration of the factors which connect an Indian's income to a reserve, the fact that a band has a reserve is considered significant. ...

The additional amount of dividends will reflect the tax savings resulting from the utilization of the non-capital losses of Topco and other considerations and is estimated for the purposes of this ruling to be no more than XXXXXXXXXX% of the amount of the non-capital losses utilized in the year. ... 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). 22. ...

XXXXXXXXXX Note held by it into Series XXXXXXXXXX Preferred Shares in accordance with the terms thereof as set out below and ii. redeeming each such XXXXXXXXXX in consideration for the transfer to the holder thereof by Y Co. of the requisite number of Series XXXXXXXXXX Preferred Shares. 14. ... Any such conversion will be effected by way of the transfer by the holder to X Co. of the Series XXXXXXXXXX Preferred Shares to be so converted in consideration for the applicable X Co. ...

ACTIONS DE CATÉGORIE " B " Non votantes, non participantes, dividende non cumulatif de XXXXXXXXXX% sur le prix de rachat, préférentiel aux détenteurs des actions de catégories " A " et " C ", rachetables au gré de la compagnie, prioritairement aux détenteurs des actions de catégories " A " et " C " d'un montant égal à la considération reçue lors de l'émission. ACTIONS DE CATÉGORIE " C " Non votantes, non participantes, dividende non cumulatif de XXXXXXXXXX% sur le prix de rachat, préférentiel aux détenteurs des actions " A ", rachetables au gré de la compagnie, prioritairement aux détenteurs des actions " A " d'un montant égal à la considération reçue lors de l'émission. ...

Does the assignment of assets, capital and retained earnings on a foreign divisive reorganization where there is inadequate consideration result in benefits under 15(1), 56(2) or 246(1)? ... In order to qualify as a divisive reorganization under the rules and principles of XXXXXXXXXX corporate law 1, Eco is not permitted to receive any consideration for the assignment of property. ...

Typically, the grant and lease of Saskatchewan PNG Rights is worded in the following manner in a CAPL Lease: 'THE LESSOR...in consideration of the sum of Dollars paid to the Lessor by the Lessee. and in consideration of the covenants of the Lessee hereinafter contained, DOTH HEREBY GRANT AND LEASE unto the Lessee all petroleum, natural gas and related hyrdrocarbons (except coal and valuable stone), all other gases, and all minerals and substances (whether liquid or solid and whether hydrocarbons or not) produced in association with any of the foregoing or found in any water contained in an oil and gas reservoir (all hereinafter referred to as the "leased substances"), subject to the royalties hereinafter reserved, within, upon or under the lands hereinbefore described....' The royalty reserved by the lessor under the terms of a CAPL Lease is a gross royalty of a fixed percentage of the leased substances produced from the lands subject to the lease. ...

.- Catégorie "D": Non votantes, non participantes, donnant droit de recevoir, en priorité sur les actions des catégories "A", "B", "C" et "E", un dividende annuel fixe et cumulatif, à l'entière discrétion des administrateurs, au taux de XXXXXXXXXX % calculé sur le montant de la considération totale reçue par la société lors de l'émission des actions de catégorie "D". Les actions de catégorie "D" sont rachetables au gré du détenteur ou de la société à un montant ("prix de rachat") correspondant à la considération totale reçue par la société lors de l'émission des actions de catégorie "D". ...