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La Convention d'Achat prévoira aussi que tout dividende versé sur les Actions de GCO, entre la date de signature de cette convention et le Moment Effectif, réduira proportionnellement la Contrepartie en Argent devant être payée par Bidco. La Convention d'Achat prendra effet peu de temps avant la Date de Clôture; (o) "Convention de Dépôt" ou "Dépositary Agreement" s'entend au sens accordé à ce terme dans le Règlement sur le Plan d'Arrangement. ... Peu après le Moment Effectif, toutes les Actions de GCO seront transférées en faveur de Bidco conformément aux termes de la Convention d'Achat. ...

USco and USSub are residents of the United States under the Convention. 17. ... Pursuant to Article XXIX-A(3) of the Convention, the benefits of the Convention, including, in particular, any benefit under Article XI of the Convention will apply to interest paid to USco by Canco as described in Paragraphs 21 and 22. ... Subject to Articles XI(3), XI(5) and XI(6) of the Convention, and provided that USco is the beneficial owner of the interest paid to it by Canco as described in Paragraphs 21 and 22, no amount of tax will be payable under Part XIII in respect of such payments of interest by Canco to USco pursuant to Article XI(1) of the Convention. ...

SOPE a été constituée le XXXXXXXXXX, et est régie par un acte de formation signé le XXXXXXXXXX et par une convention de société en nom collectif signée le XXXXXXXXXX ("Convention"). La Convention n'a pas été modifiée après le XXXXXXXXXX. XXXXXXXXXX 8. ... La convention contiendra notamment des clauses relatives à la disposition des actions. 33. ...

(f) "Convention" means the XXXXXXXXXX. (g) "CRA" means the Canada Revenue Agency. ... (n) "Treaty" means the Canada-United States Tax Convention, as amended by the Fifth Protocol, signed on September 21, 2007. ... Caveats The above-noted rulings are based on the Act, the Treaty and the Convention in their present form and do not take into account any proposed amendments to the Act, the Treaty or the Convention which, if enacted, could have an effect on the rulings provided herein. ...

Selon la convention de mandat, les contribuables demeurent propriétaires de leur quote-part. ... Raisons: La convention établit une relation mandant-mandataire entre les contribuables et la société. ... Une hypothèque de premier rang sera consentie en vertu de la convention de prêt à intervenir avec Créancier. 8. ...

Une convention unanime entre actionnaires, à laquelle doivent souscrire tous les actionnaires de la société, était jointe à votre demande. Cette convention avait été signée en XXXXXXXXXX et a été reconfirmée à quelques reprises par les actionnaires. ... Ce privilège est assujetti aux conditions et restrictions stipulées dans ladite convention ou imposées par la loi. ...

While sections 15 and 80.4 (in Part I of the Act) generally do not apply to non-residents by virtue of section 115, subsection 214(3) incorporates section 15 by reference. (2) Application of XXXXXXXXXX of the Canada-XXXXXXXXXX Tax Convention and subsection 212(2) of the Act. (3) Based on the reasoning in Uphill and Attis. (4) Application of subsections 15(9) and 15(1). (5) The loan will be repaid within 365 days. (6) Subsection 15(9) is a more specific provision that applies to the loan. ... Parentco is a corporation incorporated and resident in XXXXXXXXXX for purposes of the Canada-XXXXXXXXXX Tax Convention. ... In particular, nothing in these rulings should be construed as implying that the CRA has agreed to or reviewed that: (a) Parentco is, at any relevant time, the beneficial owner of the dividends it receives from Holdco, and a resident of XXXXXXXXXX for the purpose of the Canada-XXXXXXXXXX Tax Convention; or (b) subsection 15(1) will not apply to the transactions between Opco and Holdco described in paragraph 10 above. ...

Le Donateur cédera au Donataire, en vertu d'un acte de donation, XXXXXXXXXX pièces d'art XXXXXXXXXX (ci-après "une Œuvre" ou collectivement "les Œuvres") à charge pour le Donataire de prêter les Œuvres au Donateur en vertu d'une convention de prêt à intervenir entre le Donataire et le Donateur (la "Convention de Prêt"). ... À la fin de la Convention de prêt, le Donataire sera autorisé à reprendre possession de façon permanente des Œuvres. Le Donateur pourra, à son entière discrétion, retourner les Œuvres au Donataire avant l'expiration de la Convention de prêt. 8. ...

Income Tax Convention. XXXXXXXXXX XXXXXXXXXX 992920 XXXXXXXXXX Attention: XXXXXXXXXX XXXXXXXXXX, 2000 Dear Sirs: Re: XXXXXXXXXX Advance Income Tax Ruling This is in reply to your letter dated XXXXXXXXXX requesting an advance income tax ruling on behalf of the above referenced taxpayers. ... Income Tax Convention (the "Convention"). 4. Canco has a permanent establishment in the U.S. by virtue of the business it carries on through its U.S. branch operations. ... Canco will be required to file an income tax return under the Code in respect of Acquisition Day wherein it will report and be taxable under the Code on income and capital gains in respect of the notional alienation of all of its real property situated in the United States and in respect of the notional alienation of the personal property forming part of Canco's U.S. permanent establishment for the purposes of paragraph 2 of Article XIII of the Convention. ...

") for purposes of the Code and the Convention. 2. H Co is a corporation governed by the laws of the state of XXXXXXXXXX and is a wholly-owned subsidiary of E Co. ... The E Co Shareholders are residents of the U.S. for purposes of the Code and the Convention. 8. ... H Co will be treated as a resident of the United States for purposes of the Convention. ...