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Technical Interpretation - Internal
14 January 2010 Internal T.I. 2009-0323991I7 F - Débenture échangeable et opération à terme
Qui plus est, le Contribuable était assuré de toucher de l'Institution financière la valeur plancher déterminée dans la convention de SWAP. ...
Ruling
2006 Ruling 2006-0198411R3 - Butterfly Options Warrants
With regard to the payment by DC in respect of DC Common Shares held by a Dissenting Shareholder as described in Paragraph 56: (a) subject to the application of subsection 55(2), the Dissenting Shareholder will be deemed by paragraph 84(3)(b) to have received a dividend equal to the amount by which any payment from DC to the Dissenting Shareholder in respect of the purchase of such Dissenting Shareholder's DC Common Shares exceeds the paid-up capital of such shares immediately prior to their purchase; (b) subsections 212(2) and 215(1) will apply (subject to the provisions of any applicable income tax convention) to require DC to withhold and remit 25% of the amount of any dividend deemed to have been paid as described in (a) to a Dissenting Shareholder who is a non-resident of Canada; and (c) paragraph (j) of the definition "proceeds of disposition" in section 54 will apply to exclude the amount of the deemed dividend described in (a) from the proceeds of disposition of the DC Common Shares recognized by the Dissenting Shareholder as a result of such purchase of the DC Common Shares by DC, provided that the shares were held as capital property by the Dissenting Shareholder. ...
Miscellaneous severed letter
5 May 1993 Income Tax Severed Letter 9309576 F - Film—Capital Cost Allowance
Position du Ministère Le paragraphe 245(2) s'applique lorsqu'une convention est structurée de manière à contourner les restrictions prévues par le Règlement à l'égard de la DPA. k) Détournement du revenu vers les créanciers Discussion Tous les revenus tirés de l'exploitation du film représentent habituellement des revenus que la société a reçus en vertu des dispositions de l'entente conclue avec le distributeur. ...
Ruling
2000 Ruling 2000-0006303 F - Transfert de biens
Il n'existe aucune convention entre actionnaires régissant les droits des actionnaires de PORTCO. ...
Ruling
2024 Ruling 2023-0987001R3 - Public Spin-Off Butterfly
., a corporation incorporated under Act 2 and a TCC; “Sub 14” means XXXXXXXXXX, a corporation incorporated under Act 2 and a TCC; “Sub 15” means XXXXXXXXXX, a XXXXXXXXXX company formed in XXXXXXXXXX and a non-resident of Canada for purposes of the Act; “Sub 16” means XXXXXXXXXX, a XXXXXXXXXX company formed under the XXXXXXXXXX and a non-resident of Canada for purposes of the Act; “Sub 17” means XXXXXXXXXX, a XXXXXXXXXX company formed under the XXXXXXXXXX and a non-resident of Canada for purposes of the Act; “Sub 18” means XXXXXXXXXX, a XXXXXXXXXX company formed under the XXXXXXXXXX and a non-resident of Canada for purposes of the Act; “Sub 19” means XXXXXXXXXX, a XXXXXXXXXX company formed under the XXXXXXXXXX and a non-resident of Canada for purposes of the Act; “Sub 20” means XXXXXXXXXX, LLC, a XXXXXXXXXX company formed under the XXXXXXXXXX and a non-resident of Canada for purposes of the Act; “Sub 21” means XXXXXXXXXX, a corporation incorporated under Act 1 and a TCC; “Sub 22” means XXXXXXXXXX formed under the XXXXXXXXXX and a non-resident of Canada for purposes of the Act; “Tax Treaty” means the Convention Between Canada and XXXXXXXXXX, as amended; “taxable Canadian corporation” or “TCC” means “taxable Canadian corporation” as defined in subsection 89(1); “taxable Canadian property” has the meaning assigned by subsection 248(1); “taxation year” has the meaning assigned by subsection 249(1); XXXXXXXXXX means XXXXXXXXXX; “transferee corporation” has the meaning assigned in the definition of “distribution” in subsection 55(1); XXXXXXXXXX; and “XXXXXXXXXX Business” means the Group’s XXXXXXXXXX business in XXXXXXXXXX. ...