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A cette fin, X respectera la convention collective signée par Y et ses anciens employés. ...

Income Tax Convention?-------------------------- There is no deeming provision which determines for purposes of the Indian Act exemption how income should be allocated among various locations. ...

Des conventions de renouvellement de consignation en date du XXXXXXXXXX nous ont été fournies. ...

The indebtedness is a demand note with interest rate at prime plus XXXXXXXXXX% reset annually on XXXXXXXXXX; (f) "carrying on business" has its extended meaning as stated in subsection 253(1); (g) "CBCA" means the Canada Business Corporations Act; (h) "the Code" means the United States Internal Revenue Code of 1986; (i) "corporation" has the meaning assigned by subsection 248(1); (j) "cumulative taxable income" has the meaning assigned by subsection 133(9); (k) "FMV" means fair market value; (l) "non-resident-owned investment corporation" has the meaning assigned by subsection 133(8); (m) XXXXXXXXXX; (n) "PUC" means paid up capital as defined in subsection 89(1); (o) "taxable Canadian corporation" has the meaning assigned by subsection 89(1); and (p) "the Treaty" means the Canada-United States Income Tax Convention. ...

Dans cette cause, les employés étaient régis par des conventions collectives en vertu desquelles les employés gagnaient leurs vacances pendant la période de référence qui se situait entre le 1e mai et le 30 avril de chaque année. ...

Cette perte était principalement due à un paiement de XXXXXXXXXX $ que la société a dû verser à une fiducie de convention de retraite au bénéfice de certains de ses employés qui seront mis à pied dans le cadre d'une réorganisation des opérations de la société. ...

Le Régime ne constituera pas une convention de retraite au sens du paragraphe 248(1) de la Loi. ...

Former Foreign Affiliate is a corporation incorporated in and resident in Foreign country #4; (hh) "GAAP" means Canadian Generally Accepted Accounting Principles; (ii) "Group Business" means the XXXXXXXXXX business, XXXXXXXXXX; (jj) "paid-up capital" has the meaning assigned by subsection 89(1); (kk) "Paragraph" means a numbered paragraph in this advance income tax ruling; (ll) "Proposed Transactions" means the transactions described in Paragraph 24 to Paragraph 27; (mm) "related person" has the meaning assigned by subsection 251(2); (nn) "series of transaction or events" means "series of transactions or events" for purposes of the Act as modified by subsection 248(10); (oo) "specified non-resident shareholder" has the meaning assigned by subsection 18(5); (pp) "stated capital" has the meaning assigned by the Company Act; (qq) "taxable Canadian corporation" has the meaning assigned by subsection 89(1); (rr) "TC" means Taxation Centre; (ss) "Treaty" means the Canada- XXXXXXXXXX Tax Convention XXXXXXXXXX, as amended to the date hereof; and (tt) "TSO" means Tax Services Office. ...

Aucune convention entre actionnaires n'a été conclue par les actionnaires de GESTCO1. 5. ...

Clause XXXXXXXXXX: la convention est conditionnelle à ce que la pension alimentaire payable par Monsieur à Madame puisse être déductible par Monsieur et imposable pour Madame et la non application des dispositions de la Loi entrées en vigueur le 1er mai 1997 quant à la défiscalisation des pensions alimentaires constituera une condition essentielle à la signature du présent consentement. ...