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(g) "Offer" means the offer formally launched on XXXXXXXXXX, by Parent, through Bidco, to acquire all of the Target Shares, as amended on XXXXXXXXXX, as described in Paragraphs 11, 15, 16 and 20; (h) "paid-up capital" has the meaning assigned by subsection 89(1); (i) "private corporation" has the meaning assigned by subsection 89(1); (j) "public corporation" has the meaning assigned by subsection 89(1); (k) XXXXXXXXXX; (l) "Report" means the report filed on XXXXXXXXXX with Canadian securities commissions by the Investment Managers under XXXXXXXXXX; (m) "Specified Shareholder" has the meaning assigned by subparagraph 88(1)(c.2)(iii) and subsection 248(1); (n) "Target Shares" means all of the issued and outstanding common shares of the capital stock of Target; (o) "taxable Canadian corporation" has the meaning assigned in subsection 89(1); (p) XXXXXXXXXX; (q) "Treaty" means the Convention Between The Government of Canada and XXXXXXXXXX. ...

., the cost of their own secretary's salary, conventions, postage). 5. ...

Ces dépenses peuvent être déduites au complet l'année où elles sont engagées, faire l'objet d'un report prospectif indéfini pour utilisation ultérieure, ou être transférées à des investisseurs dans le cadre d'une convention visant des actions accréditives. ...

Individual A obtained a section 116 certificate from the CRA in respect of the sale of the Subject Shares and Individual A claimed a treaty exemption with respect to the capital gain that he realized on the sale of the Subject Shares under the Canada-United Kingdom Income Tax Convention. ...

Cette restriction ne fait pas partie des termes de la convention d'option d'achat d'actions, ni du contrat d'emploi de monsieur X. ...

De plus, GESTCO et la FONDATION exécuteront une convention de liquidation au Moment de la transaction en vue: a) d'attribuer et de transférer la totalité ou la presque totalité des biens de GESTCO à la FONDATION immédiatement au Moment de la transaction; b) de permettre à GESTCO de ne conserver que les espèces et autres liquidités nécessaires au paiement de ses impôts et aux frais de liquidation; et c) d'autoriser l'administrateur de GESTCO à faire des demandes de certificats de décharge rétroagissant au Moment de la transaction XXXXXXXXXX ainsi que de l'autoriser à conserver en fidéicommis pour le compte de la FONDATION tous les biens de GESTCO jusqu'à l'émission des certificats de décharge par l'ARC XXXXXXXXXX. 20. ...

(x) "taxation year" has the meaning assigned by subsection 249(1), in respect of any taxpayer referred to herein which is a corporation, and the meaning assigned by paragraph 96(1)(b), in respect of the Partnership; and (y) "Treaty" means the XXXXXXXXXX Income Tax Convention, XXXXXXXXXX. ...

The adjusted cost base, paid-up capital, stated capital and redemption amount of the XXXXXXXXXX Class D Shares are $XXXXXXXXXX. 10.1 If the shares of XXXXXXXXXX owned by XXXXXXXXXX were disposed of on the date of this letter by XXXXXXXXXX, any resulting gain would be exempt from tax under the Act by virtue of Article XIII of the Canada- United States Income Tax Convention, 1980. ...

For taxation years prior to XXXXXXXXXX has also been a resident of the United States, but has historically filed personal returns in Canada on the basis that the provisions of the Canada-United States Income Tax Convention resolve his residency in favour of Canada. 2. ...

Ce sont les conventions fiscales avec les pays qui régissent les échanges d'information. ...