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Under ASC 805, the merger is expected to be accounted for using acquisition accounting pursuant to which Tekmira is considered the acquiring entity. ...

German taxation Each Dundee FCP should be fiscally transparent, so that the FCP Unitholders will be considered to be a Luxembourg-resident holders of ownership interests in the German properties. ...

S. 86 will apply to such exchange so that a holder of C&C Energia common shares will be considered to have disposed of its shares for the greater of their adjusted cost base and the fair market value of the Platino Energy shares received on the exchange. ...

Those who do not make and timely-file a valid election will be considered to have disposed of their shares on a non-rollover basis. ...

In such circumstances, a Preferred Unitholder will generally be considered to have disposed of the reclassified Preferred Units for proceeds of disposition equal to the fair market value of the Preferred Units into which such units are reclassified. ...

In determining the Purchase Price, Shares tendered pursuant to a Purchase Price Tender will be considered to have been tendered at $19.00 per Share. ...

Alternatively, the issuance of a Right may be considered to be an amount distributed in respect of a Holder's capital interest in the REIT such that the fair market value thereof, if any, will be deducted from the adjusted cost base of the Holder's existing Units. ...

Waste Connections and Progressive have considered the effect of the proposed Treasury Regulations on the combined company and believe that, if adopted in the form proposed, the proposed Treasury Regulations could cause intercompany debt if it were to exceed the currently outstanding debt of Waste Connections to be treated as equity, reducing the amount of deductible interest expense available to the combined company, which could reduce the adjusted free cash flow expected in the first year following the Merger by less than 3%. ...

Canadian tax consequences Resident Holders who receive Common Shares pursuant to the spin-off will be considered to have received a taxable dividend equal to the aggregate fair market value of the Common Shares so received plus the amount of any cash received in lieu of fractional Common Shares. ...

Management is of the view that the Return of Capital can reasonably be considered to have been derived from proceeds of disposition realized by a person or partnership in which the Company has a direct or indirect interest from a transaction that occurred outside the ordinary course of business of that person or partnership and, as a result, s. 84(4.1) should not apply to deem the amount paid to holders of Restricted Voting Shares of the Return of Capital to be a dividend. ...