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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. ...

Income Tax Convention (the "Treaty"). This withholding tax will be due XXXXXXXXXX. ...