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Toutefois, un tel hébergement allait à l'encontre d'une convention contractuelle. ...

Cependant, tant qu'aucune convention collective n'aura été conclue dans un secteur donné, les conditions normatives et monétaires des salariés de la construction sont régies par le Décret. ...

Où encore, est-il possible pour Revenu Canada d'appliquer des règles analogues à celles contenues dans l'article VII de la convention fiscale Canada- États-Unis? ...

Qui plus est, le Contribuable était assuré de toucher de l'Institution financière la valeur plancher déterminée dans la convention de SWAP. ...

Income Tax Convention, 1980 (the "Canada-U.S. Treaty"). Parentco is a resident of the U.S. with its head office located at XXXXXXXXXX. ...

GESTCOX, GESTCOY et GESTCOZ n'ont pas conclu de convention entre actionnaires relativement à leurs participations dans OPCO et IMMEUBLECO. ...

GESTCOX, GESTCOY et GESTCOZ n'ont pas conclu de convention entre actionnaires relativement à leurs participations dans OPCO et IMMEUBLECO. ...

.), as amended to the date hereof, and, unless otherwise stated, statutory references in this letter are to the Act; (b) "ACB" means "adjusted cost base" as defined in subsection 248(1) of the Act; (c) "business" has the meaning assigned by subsection 248(1) of the Act; (d) "Canadian corporation" has the meaning assigned by subsection 248(1) of the Act; (e) "Canadian property" has the meaning assigned by subsection 133(8) of the Act; (f) "Canco Debt A" means the indebtedness owing by Canco to NRO One in the amount of $XXXXXXXXXX pursuant to an agreement entered into between XXXXXXXXXX and Canco in XXXXXXXXXX and subsequently assigned to NRO One on XXXXXXXXXX; (g) "Canco Debt B" means the indebtedness owing by Canco to NRO Two in the amount of $XXXXXXXXXX pursuant to an agreement entered into between XXXXXXXXXX and Canco on XXXXXXXXXX and subsequently assigned to NRO Two on XXXXXXXXXX; (h) "CGDA" means "capital gains dividend account" as defined in subsection 133(8) of the Act; (i) "carrying on business" has the meaning assigned by its extended meaning under subsection 253(1) of the Act; (j) "corporation" has the meaning assigned by subsection 248(1); (k) "FMV" means fair market value; (l) "NRO" means a corporation that has elected to be treated as a non-resident owned investment corporation as defined under subsection 133(8) of the Act; (m) XXXXXXXXXX; (n) "PUC" means "paid up capital" as defined in subsection 248(1) of the Act; (o) "Taxable Canadian corporation" has the meaning assigned by subsection 248(1) of the Act; (p) "TCP" means "taxable Canadian property" and has the meaning assigned by subsection 248(1) of the Act; and (q) "US Treaty" means the Canada-United States Income Tax Convention (1980). ...

Aucune convention ou résolution concernant la liquidation de PORTCO ou la distribution de ses biens ne prévoira qu'il y aura annulation par PORTCO des actions ordinaires de son capital-actions lors de la liquidation. ...

Income Tax Convention (the "U.S. Treaty"). More particularly, each of U.S. ...