Search - consideration

Le pourcentage utilisé sera déterminé en prenant en considération la notoriété de la Marque de Commerce, sa pénétration dans le marché, de même que les taux de redevances appliqués dans des transactions de licences comparables. ... Le pourcentage utilisé sera déterminé en prenant en considération la notoriété de la Marque de Commerce, leur pénétration dans le marché, de même que les taux de redevances appliqués dans des transactions de licences comparables. ...

The CRA will take into consideration how the taxpayer reports under the new accounting standards as part of our review of the taxpayer's determination of profit under GAAP. ... In considering whether a strong linkage existed, consideration should be given to the following factors:", and we have provided our general comments below to your specific queries which followed: 1) Does there have to be an underlying capital transaction in order for there to be sufficient linkage? ...

In consideration of Canada entering into the Treaty Entitlement Agreement and assuming the various obligations set out therein, XXXXXXXXXX will forever release and discharge Canada from all claims, obligations, promises, undertakings and liabilities related to the TLE Claim settled, as more fully set out in Sections XXXXXXXXXX of the Treaty Entitlement Agreement. 32. In consideration of XXXXXXXXXX entering into the Treaty Entitlement Agreement, Canada will forever release and discharge XXXXXXXXXX from and against all claims, liabilities and demands relating to the obligations of XXXXXXXXXX arising out of paragraph XXXXXXXXXX of the XXXXXXXXXX Agreement, as more fully set out in Section XXXXXXXXXX of the Treaty Entitlement Agreement. 33. ...

The common shares will be issued to XXXXXXXXXX for nominal consideration. ...

The Class B LP Units are owned by various third party vendors who received such units as consideration for the disposition of certain income-producing properties located in Canada to Portfolio LP. ... Concurrently with Step 13, Finance Trust will transfer all of the US Holdco Notes held by it to the REIT for no consideration (the “Disposition”). ...

For example, consideration should be given to whether the payment is made in respect of the substitution or conversion of a debt obligation to another debt obligation or share. ... New subsection 18(9.1) also applies to a bonus or penalty, paid in the course of carrying on a business or earning income from property, in consideration of the early repayment of all or part of a borrowing or an unpaid purchase price for property. ...

In consideration of Canada entering into the Treaty Entitlement Agreement and assuming the various obligations set out therein, XXXXXXXXXX will forever release and discharge Canada from all claims, obligations, promises, undertakings and liabilities related to the TLE Claim settled, as more fully set out in Sections XXXXXXXXXX of the Treaty Entitlement Agreement. 32. In consideration of XXXXXXXXXX entering into the Treaty Entitlement Agreement, Canada will forever release and discharge XXXXXXXXXX from and against all claims, liabilities and demands relating to the obligations of XXXXXXXXXX arising out of paragraph XXXXXXXXXX of the XXXXXXXXXX Agreement, as more fully set out in Section XXXXXXXXXX of the Treaty Entitlement Agreement. 33. ...

Acquireco will transfer all of the XCO XXXXXXXXXX shares and XCO XXXXXXXXXX shares it owns to Acquireco Newco in consideration for common shares of Acquireco Newco. ... XXXXXXXXXX XSUBXXXXXXXXXX Transferee Corporation will be a taxable Canadian corporation which will, in consideration of the assets transferred to it by XSUBXXXXXXXXXX Amalco as described herein, assume all liabilities directly related to the business acquired by it and issue XXXXXXXXXX shares in its capital stock to XSUBXXXXXXXXXX Amalco. ...