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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. ...

As financial lease agreements are not considered to be real estate assets and no elections have been made to purchase real estate assets, the 3% tax assessed on directly or indirectly held real estate will not be applicable. ...

S. 86 will apply to such exchange so that a holder of the Company 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 Deer Spring Holdings shares and TitanStar REIT units received on the exchange. ...

However, it is considered that the hotel business of the U.S. REIT (i.e., Lodging Enterprises) will qualify as a business of providing services rather than of renting real property, so that the income of the U.S. ...

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. ...