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The income and assets of the respective sub-fund are segregated and each sub-fund is only liable for its own liabilities; “CRA” means the Canada Revenue Agency; “Custodian Bank” means XXXXXXXXXX, acting as custodian with respect to the Fund’s property as set out in the Fund Contract; “Designated Stock Exchange” has the meaning assigned by subsection 248(1); “Foreign Legislation 1” means the Swiss Federal Act on Collective Investment Schemes of June 23, 2006; “Foreign Legislation 2” means the Swiss Ordinance on Collective Investment Schemes of November 22, 2006 in respect of the Foreign Legislation 1; “Fund” means a XXXXXXXXXX; “Fund Assets” means the assets governed by the Fund Contract XXXXXXXXXX, XXXXXXXXXX; “Fund Contract” means the fund contract dated XXXXXXXXXX between the Unitholders, the Management Company and the Custodian Bank, providing for the establishment of the Umbrella Fund and its Sub-funds; “Fund Unit” means a unit of the Fund conferring an entitlement to the Fund Assets and to the income of the Fund proportionate to the fraction it represents of total Fund Units existing at a moment in time; “Management Company” means XXXXXXXXXX, a resident of Switzerland, acting in its capacity as the manager of the Fund as set out in the Fund Contract; “Net Asset Value” means the market value of the Fund Assets at a particular time as determined pursuant to the Fund Contract; “Net Asset Value per Unit” means the market value of the Fund at a particular time as determined pursuant to the Fund Contract divided by the number of issued and outstanding Fund Units; “Non-Resident” has the meaning assigned by subsection 248(1); “Open-ended Collective Investment Scheme” means a Collective Investment Scheme, established under the laws of Switzerland, authorized by the Authority pursuant to Title 2 of the Foreign Legislation 1, in respect of which unitholders are entitled to redeem their units; “Redemption” means the redemption of a Fund Unit that each Unitholder is entitled to request from the Fund Management Company or that is initiated by the Fund Management Company; “Redemption Time” means the time when a Redemption occurs; “related persons” has the meaning assigned by subsection 251(2); “Sub-fund” means XXXXXXXXXX, each a Collective Investment Scheme, in its own right, within the Umbrella Fund; “Tax Treaty” means a tax treaty as defined in subsection 248(1); “TCP” means taxable Canadian property as defined in subsection 248(1); “Treaty” means the Convention between Canada and Switzerland for the Avoidance of Double Taxation with respect to Taxes on Income and Capital; “Umbrella Fund” means XXXXXXXXXX”, which is an Open-Ended Collective Investment Scheme composed of various Sub-funds including the Fund; “Unitholder” means any person holding Fund Units, such holder being entitled to a value equal to its share in the undivided assets of the Fund; “Unitholder Liability for Tax” means the liability for tax, interest and penalty of any Unitholder under the Act that may arise in connection with the holding of Fund Units; “Withholding Tax Exemption” means the exemption that a resident of Switzerland can claim in respect of part XIII withholding tax payable on dividends paid or credited by a resident of Canada pursuant to Article 10(3)(b) of the Treaty; and “Withholding Tax Obligation” means any legal obligation of the Canadian Sub-Custodian to withhold any amount in application of the Act, or the Canadian Agreement. ...

X qui a été souscrite il y a plusieurs années aux fins de la convention entre actionnaires. ...

X qui a été souscrite il y a plusieurs années aux fins de la convention entre actionnaires. ...

The members will be paid a reasonable honorarium for their services provided with respect to their board position and will be reimbursed for reasonable expenses for attendance at board or other meetings or conventions required to perform their duties. 12. ... The members will be paid a reasonable honorarium for their services provided with respect to their board position and will be reimbursed for reasonable expenses for attendance at board or other meetings or conventions required to perform their duties. 39. ...

Il n'y a pas de convention unanime entre actionnaires en vigueur. 16. ... Aucune convention ou résolution concernant la liquidation d'OPCO ou la distribution de ses biens ne prévoira qu'il y aura annulation par OPCO de ses actions lors de la liquidation et dissolution d'OPCO. 31. ...

Le XXXXXXXXXX, et afin de donner effet à la convention entre actionnaires signée le XXXXXXXXXX, chacun de Grand-Parent et B a acquis de SuccessionA XXXXXXXXXX actions ordinaires de catégorie " A " du capital-actions de CÉDANTE. ... En raison de la convention unanime entre actionnaires signée le XXXXXXXXXX, Grand-Parent, EnfantA, B, EnfantB1 et EnfantB2 forment un groupe de personnes qui a le contrôle effectif (de jure) de CÉDANTE pour les fins de la Loi. 10. ...

ROUND TABLE ON FEDERAL TAXATION ASSOCIATION DE PLANIFICATION FISCALE ET FINANCIÈRE- 1994 ANNUAL MEETING QUESTIONS AND ANSWERS CONTENTS TRANSLATION FROM FRENCH 1- 2Adjusted Equity within the Meaning of Proposed Subsection 20.2(2) 3Use of the Tax Losses of a Partnership Controlled by an Individual through Conclusion of a Contract of Employment 4Reserve in Respect of Certain Goods and Services- Paragraph 20(1)(m) 5Transfer of Property with a View to Securing a Loan by a Company 6Portion of a Bad Debt 7Share Purchase Option 8Deemed Loss from Disposition to a Corporation 9Gift Certificates 10Opinions Issued by Revenue Canada 11Inducement or Gain on Settlement of Debt 12Inventory Evaluation 13- 14Increase of Cost of Property Acquired on a Winding-Up of a Corporation 15Late Filed Election 16- 17- 18- 19Sale of Real Property 20Interpretation Bulletin IT-114 21Retiring Allowance 22Reasonable Expectation of Profit 23Section 160 and the Algoa Trust Case 24Option to Purchase a Property- Subsection 75(2) 25Amounts Receivable 26Election Concerning Property Owned by a Taxpayer on 22 February 1994 27- 28Canada-USSR Convention 29Alimony- the Thibaudeau Case 30Investment Business- Subsection 95(1) 31Partition of Undivided Interest in a Limited Partnership 32Interest Bearing Note Issued on Redemption of Shares 33Canadian-Controlled Private Corporation 34Avoidance Transactions- Surplus Stripping 35Qualified Small Business Corporation Share 36Prepaid Municipal Taxes 37Credit to Promote the Capitalization of Small and Medium-Sized Businesses 38Winding-Up a Partnership that Holds a Rental Property- Subsection 98(5) 39- 40Method of Accounting for Expenses 41Inducements 42Tax Rollover under Subsection 85(1) 43Disposition of Property 44Permanent Establishment 45Tax Equalization Payment 46Costs Incurred Prior to Incorporation 47Capital Gain or Income from a Concern in the Nature of Trade 48"De jure" Control of a Corporation 49General Anti-Avoidance Provision 50Home Buyers' Plan 51Application of Subsections 110.6(8) and (9) 52Interest Expenses- Bill Dated 20 December 1991 53Family Trusts ROUND TABLE ON FEDERAL TAXATION APFF- 1994 ANNUAL MEETING Question 2 Adjusted Equity within the Meaning of Proposed Subsection 20.2(2) Should deferred taxes (tax expenses and/or credits) be taken into account in establishing the net worth of the property owned by a distributor and/or the total liabilities of the distributor for purposes of computing the adjusted equity contemplated in subsection 20.2(2) of the draft legislation on the tax treatment of interest expenses? ... ROUND TABLE ON FEDERAL TAXATION APFF- 1994 ANNUAL MEETING Question 44 Permanent Establishment In a technical interpretation issued by the Reorganizations and Foreign Division on 28 June 1993, Revenue Canada states the view that the sales force of a corporation resident in a country may be a permanent establishment in another country within the meaning of the Canada-US tax convention regardless of whether or not the sales persons are empowered to bind the corporation. ...

New Gco is not resident in Canada for the purposes of the Act and is a resident of XXXXXXXXXX for purposes of the Canada-XXXXXXXXXX Tax Convention. ... Kco is a XXXXXXXXXX corporation that is not resident in Canada for purposes of the Act, and is resident in XXXXXXXXXX for purposes of the Canada-XXXXXXXXXX Tax Convention. ...

Aucune convention ou résolution concernant la liquidation de OPCO ou la distribution de ses biens ne prévoira qu'il y aura annulation par OPCO de ses actions lors de la liquidation. 22. ... Aucune convention ou résolution concernant la liquidation de GESTCO1 ou la distribution de ses biens ne prévoira qu'il y aura annulation par GESTCO1 de ses actions lors de la liquidation. ...

Catégorie « G »: actions non votantes, non participantes, ne donnant pas droit de recevoir un dividende, rachetables au gré du détenteur, mais uniquement après le décès d’un détenteur d’actions de la catégorie « A » au prix de rachat correspondant au montant versé au compte du capital-actions de la catégorie « G » plus une prime par action, la prime étant égale à la quote-part (que représente telle action de catégorie « G » sur la totalité des actions de la catégorie « G » émises et en circulation de la société) de la prime totale qui correspond à l’excédent de la somme reçue ou à recevoir au titre de XXXXXXXXXX polices d’assurances-vie (telles polices étant spécifiées dans la convention unanime entre actionnaires de la société) sur le coût de base rajusté de telles XXXXXXXXXX polices (telles polices étant spécifiées dans la convention unanime entre actionnaires de la société), si tel détenteur d’actions de la catégorie « A » est décédé à ce moment. ...