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Canada does not have an income tax convention with XXXXXXXXXX. Canco carries on business in Canada as an XXXXXXXXXX. ...

XXXXXXXXXX XXXXXXXXXX 5.En vertu des termes de la convention de société de personnes régissant les relations entre les associés XXXXXXXXXX un associé doit obligatoirement prendre sa retraite à la fin de l'année d'imposition des sociétés de personnes au cours de laquelle il atteint l'âge de XXXXXXXXXX. ...

Les termes et modalités de cette entente sont spécifiés dans le projet de convention de règlement et transaction qui était joint à votre demande. 4.Les modalités du règlement prévoient, entre autres, des versements mensuels périodiques de XXXXXXXXXX $ indexés annuellement à 2% à compter du XXXXXXXXXX inclusivement et par la suite indexé à 3% à compter du XXXXXXXXXX inclusivement. ...

FAITS XXXXXXXXXX XXXXXXXXXX TRANSACTIONS PROJETÉES XXXXXXXXXX Vous nous avez transmis, le XXXXXXXXXX, une copie d'une convention de donation standard qui sera utilisée par XXXXXXXXXX pour les fins de la donation des XXXXXXXXXX. ...

Dans la situation que vous nous présentez, il est indiqué dans la convention collective que les employés en question sont des pompiers volontaires. ...

However, travel to conventions and business meetings in other cities or to other parts of the country would not be personal use. ...

Le XXXXXXXXXX, une convention de prise ferme a été conclue entre plusieurs maisons de courtage («Preneurs Fermes Canadiens»), OPCOI et GESTCO. En vertu de cette convention, les Preneurs Fermes Canadiens ont convenu d'acheter en date de clôture XXXXXXXXXX unités, sous réserve de certaines conditions énumérées dans la convention. ... La convention prévoyait qu'advenant l'exercice des XXXXXXXXXX BS2, XXXXXXXXXX actions ordinaires seraient émises par GESTCO et XXXXXXXXXX actions ordinaires seraient vendues par OPCOI. ...

DEFINITIONS In this advance ruling request, the following terms have the meanings specified: (a) XXXXXXXXXX; (b) "Act" means the Income Tax Act (Canada) R.S.C. 1985 (5th Supp.) c. 1 (as amended); (c) "Arm's Length" has the meaning assigned by section 251 of the Act; (d) "Canada-Luxembourg Tax Convention" means the Canada-Luxembourg Income Tax Convention, 1999; (e) "Canco1" means XXXXXXXXXX; (f) "Canco2" means XXXXXXXXXX; (g) "CRA" means the Canada Revenue Agency; (h) "Current Accounts Agreement" has the meaning set out in Part II, paragraph 10 herein; (i) XXXXXXXXXX; (j) "Finco" means a new entity to be established under the laws of the Duchy of Luxembourg as described in Part III, paragraph 21 herein; (k) "Forco1" means XXXXXXXXXX; (l) "Forco1 Receivable" has the meaning set out in Part II, paragraph 4(c) herein; (m) "Forco2" means XXXXXXXXXX; (n) "Forco3" means XXXXXXXXXX; (o) "Forco3 Receivable" has the meaning set out in Part II, paragraph 5(b) herein; (p) "Forco4" means XXXXXXXXXX; (q) XXXXXXXXXX; (r) "Lux Law" means the relevant corporate and commercial laws of the Duchy of Luxembourg; (s) "MRPS" means the mandatorily redeemable preferred shares to be issued by Finco; (t) XXXXXXXXXX; (u) "Related Persons" has the meaning assigned by section 251 of the Act; and (v) "Shareholder's Agreement" means the XXXXXXXXXX agreement among Forco3, Forco2, XXXXXXXXXX, Canco1, and Forco1 as more particularly described in Part II herein. ... Finco will be resident in Luxembourg for purposes of the Act and the Canada-Luxembourg Tax Convention and will have a XXXXXXXXXX taxation year end. 22. ...

.), as amended to the date hereof, and unless otherwise stated, every reference herein to a Part, section, subsection, paragraph or subparagraph is a reference to the relevant provisions of the Act; (b) "Authority" means the Irish Financial Services Regulatory Authority, fulfilling the duties of the Central Bank and Financial Services Authority of Ireland set out in the Regulations; (c) "Chargeable Events" means those events set out in Section 739B of the Taxes Consolidation Act, 1997 (Ireland), which include any payment of gross income to Unitholders or any encashment, redemption, cancellation or transfer of units; (d) "Common Contractual Fund" means a common contractual fund authorized by the Authority under the Regulations and meeting the conditions set out in Section 739C(1A) of the Taxes Consolidation Act, 1997 (Ireland), as amended; (e) "CRA" means the Canada Revenue Agency; (f) "Custodian" means the Irish branch of XXXXXXXXXX, a company incorporated in XXXXXXXXXX acting as custodian with respect to the Fund's property; (g) "Custodianship Agreement" means the agreement to be entered into between the Manager and the Custodian relating to the appointment and duties of the Custodian; (h) "Deed of Constitution" means the deed of constitution to be entered into between the Manager and the Custodian providing for the constitution of the Fund; (i) "Dutch Treaty" means the Canada-Netherlands Income Tax Convention; (j) "Fund" means the XXXXXXXXXX, a Common Contractual Fund to be constituted by the Manager; (k) "Gross Income Payments" means such payment or payments to Unitholders as may be determined by the Manager available out of net income and realized or unrealized net profit on the valuation of investments of the Sub-Fund; (l) "Irish Treaty" means the Canada-Ireland Income Tax Convention; (m) "Manager" means XXXXXXXXXX, a corporation incorporated and resident in XXXXXXXXXX. It has its registered office at XXXXXXXXXX, and it will act in its capacity as manager of the Fund; (n) XXXXXXXXXX; (o) "Prospectus" means the prospectus prepared in accordance with the Regulations and pursuant to which Unitholders acquire an investment in the Fund; (p) "Regulations" means Statutory Instrument No. 211 of 2003, European Communities (Undertakings for Collective Investment in Transferable Securities) Regulations 2003, as amended; (q) "Sub-custodian" means XXXXXXXXXX incorporated in Canada and related to the Custodian; (r) "Sub-Fund" means a portfolio of assets within the Fund; (s) "Tax Treaties" means the Irish Treaty, UK Treaty and Dutch Treaty, as defined herein; (t) "UK Treaty" means the Canada-United Kingdom Income Tax Convention; (u) "Unit" means a unit of account, representing a proportionate undivided co-ownership interest in the property of a Sub-Fund as tenants in common with the other Unitholders of the Sub-Fund; and (v) "Unitholder" means a legal or natural person that is the beneficial owner of Units of a Sub-Fund. ...

"SOCIÉTÉ" Les XXXXXXXXXX propriétaires ou copropriétaires "Actionnaires-Occupants" Le Contrat d'occupation et convention conclu entre l'Actionnaire-Occupant et SOCIÉTÉ (dont une photocopie dudit "Contrat" Contrat pour un des anciens Actionnaires-Occupants était joint à votre demande) XXXXXXXXXX "Évaluateur" Immeuble situé au XXXXXXXXXX "Immeuble" "Capital versé" au sens de la définition prévue au paragraphe 89(1). ... En raison des nouvelles modalités de cette détention, les Actionnaires-Occupants procéderont entre eux à la réalisation d'une convention d'indivision ayant pour effet de se répartir, au moyen de droits d'occupation semblables aux Contrats, l'occupation de ces appartements. Par conséquent, la convention d'indivision stipulera toutes les dispositions devant régir l'indivision conventionnelle. 25. ...