Search - consideration
Results 24061 - 24070 of 29059 for consideration
Ruling
2001 Ruling 2001-0107293 - DSU PLAN DIRECTORS FEES
If the Company issues Common Shares as aforesaid, such Common Shares will be issued in consideration for the past services of the Eligible Director to the Company and the entitlement of the Eligible Director under this Plan shall be satisfied in full by such issuance of Common Shares. ...
Ruling
2001 Ruling 2001-0090213 - Tax loss consolidation
The Subco Note1 was granted by Subco to Pubco on or about XXXXXXXXXX as part of the consideration for the Subco shares that were transferred by Pubco to Subco under subsection 85(1). ...
Ruling
2001 Ruling 2001-0090743 - INCOME EARNED BY MEDICAL CORP.
In consideration of the transfer of the Transferred Assets, the Medical Corporation will issue to the Physician a sufficient number of Class "C" Preferred shares, which will have an aggregate redemption value equal to the fair market value of the Transferred Assets. ...
Ruling
2001 Ruling 2001-0112713 - PRESCRIBED PHANTOM SHARE PLAN
(t) If the number of outstanding Shares is increased or decreased as a result of a stock split, consolidation or recapitalization and not as a result of the issuance of Shares for additional consideration or by way of stock dividend, the Company will make appropriate adjustments to the number of Units credited to a Member's Unit Account. ...
Technical Interpretation - External
14 March 2002 External T.I. 2001-0089595 - Interation of 250(5) & 128.1(4)(b)(iv)
In order to entitle the successor corporation to the deduction it was imperative that the acquisition of the property of the predecessor by the successor be (a) in exchange for shares of the capital stock of the successor (section 83A(8a)(c) of the former Act) or (b) subsequent to the purchase of shares of the predecessor by the successor in consideration of shares of the successor, as a result of the distribution of such property to the successor upon the winding-up of the predecessor (section 83A(8a)(d) of the former Act). ...
Ruling
2002 Ruling 2002-0152593 - INCORPORATING A MEDICAL PARTNERSHIP
Immediately before this wind up, the Partnership shall have no assets other than the property received from MedCo as consideration for the sale of the Assets referred to in Paragraph 11. ...
Ruling
2002 Ruling 2002-0159043 - INNOVATIVE INSTRUMENT
The surrender of Trust Securities by a holder thereof to the Trust for Preferred Shares XXXXXXXXXX W upon exercise of the Holder Exchange Right as described above in paragraph 14 will be effected by the Trust: (a) converting $XXXXXXXXXX principal amount of the XXXXXXXXXX Note held by it into XXXXXXXXXX Preferred Shares XXXXXXXXXX W in accordance with the terms thereof as set out below, for each Trust Security so surrendered, and (b) redeeming each Trust Security so surrendered in consideration of the transfer to the holder thereof by the Trust of XXXXXXXXXX Preferred Shares XXXXXXXXXX W. 16. ...
Ruling
2003 Ruling 2002-0177363 - Loss Utilization in a Related Group
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). 21. ...
Ruling
2002 Ruling 2002-016729A - Exploration/Sink Shaft-CEE
X Co. acquired the Property from Y Co. in XXXXXXXXXX for consideration comprised of $XXXXXXXXXX. ...
Ruling
2003 Ruling 2002-0177993 - Safe Income Extraction
However, Canco will not be indemnified against commercial risks and will be subject to market considerations subsequent to its acquisition of the shares of the Newcos and the proposed resale of the Pubco shares. 21. ...