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Results 24081 - 24090 of 29059 for consideration
Ruling

30 June 1999 Ruling 9908430 - CALU CONFERENCE MAY 1999

Absent other considerations, the normal rules for a corporation acquiring a life insurance policy would apply, that is, the premiums would not be deductible and the proceeds received on death would not be included in income. ...
Technical Interpretation - External

29 July 1999 External T.I. 9910065 - EMPLOYER-PAID EDUCATION COSTS

The charts included in the appendices to your contracts should be revised to take into consideration the comments in this letter. ...
Ruling

1997 Ruling 9725683 - DEFERRED SHARE UNITS, STOCK OPTIONS

In determining the number of common shares of the Company that will be issued from treasury or purchased on the open market, the Company will take the applicable withholding taxes into consideration (the "Withholdings"). ...
Ruling

1998 Ruling 9826013 - MUTUAL FUND TRUST

The offering memorandum referred to in paragraphs 16 and 17 above will include the following information: a) Name and date of formation of the Funds; b) Fees and expenses; c) Participants; d) Description of units; e) Valuation of the Funds and units; f) Risks of investing; g) Types of investments and limitations; h) Investment objectives and strategies; i) Purchase of units; j) Redemption or transfer of units; k) Distribution of income and capital gains; 1) Income tax considerations; m) Management and administration of the Funds; n) Reporting and fiscal year; o) Amendment of plan and termination of trust; p) Material contracts; q) Custodian, registrar and transfer agent; r) Auditors; s) Participant's contractual right of action; and t) Certificate. 19. ...
Ruling

1998 Ruling 9828673 F - VENTE D'ACTIONS

Il souscrira à une action ordinaire de NOUCO pour une considération de XXXXXXXXXX $. 18. ...
Ruling

2018 Ruling 2017-0738041R3 - XXXXXXXXXX

For the purposes of Part XIII and section 116, any amount paid or credited by a person, to the Sub-custodian, in respect of a property held by a Sub-fund specifically listed in Paragraph 14 under the terms of the Deed on behalf of the Unitholders as described in Paragraph 7, including purchase consideration for such property, will be considered to arise at the time the amount is paid or credited (whether distributed to Unitholders or not) and to have the same character and source in respect of each Unitholder thereunder in proportion to the number of Units held by that Unitholder that represents its participation in such property. ...
Ruling

2018 Ruling 2018-0742641R3 - Loss consolidation arrangement

The Newco Preferred Shares will not at any time during the implementation of the Proposed Transactions be: (a) the subject of any undertaking that is referred to in subsection 112(2.2) as 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). 25. ...
Ruling

2018 Ruling 2018-0750471R3 - Non-qualifying amalgamation of NPO & public foundation

The lease is for nominal consideration and has a term ending in XXXXXXXXXX, although the Province has renewal rights to extend the term until XXXXXXXXXX. 7. ...
Conference

7 June 2017 CPTS Roundtable, 2017-0695131C6

But in any case, it shall include rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. ...
Ruling

2016 Ruling 2016-0645351R3 - Loss consolidation

XXXXXXXXXX; b. the subject of a dividend rental arrangement (and nor will any of the dividends paid on the Lossco Preferred Shares in the course of the Proposed Transactions be received as part 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 (nor will Lossco receive any other property, directly or indirectly, from an investor or any property substituted therefore) 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). 33. ...

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