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Results 381 - 390 of 545 for convention
Ruling

2008 Ruling 2007-0240271R3 - Purchase and bump

The mandated lead arrangers are XXXXXXXXXX; "permanent establishment" in respect of Parent, has the meaning assigned for the purposes of the Convention Between Canada and XXXXXXXXXX for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital and in respect of Acquisico 2, has the meaning assigned for the purposes of the Convention Between Canada and the XXXXXXXXXX with Respect to Taxes on Income and on Capital; "Person" means any natural person, trust, partnership, company (including companies with limited or unlimited liability) or body corporate; "Plan of Arrangement" means the plan of arrangement of the Arrangement; "Private Corporation" has the meaning assigned by subsection 89(1); "Proposed Transactions" means the transactions described in the proposed transactions section in this letter; "Proxy Statement" means the material, including Management Information Circular of Target, filed with the Securities and Exchange Commission in the United States and Canadian securities regulators, including the Notice of Special Meeting and all schedules, appendices and exhibits and all documents incorporated by reference; "Public Corporation" has the meaning assigned by subsection 89(1); "Purchase Price" means $XXXXXXXXXX per Target Share; "Related" has the meaning assigned by section 251; "Rights" means rights issued under the Rights Plan; "Rights Plan" means the Shareholder Rights Agreement entered into by Target and XXXXXXXXXX under which, by virtue of a right attached to each Target Share that did not trade separately from the Target Share, a shareholder was entitled to acquire Target Shares at a significant discount to the market price if a person acquired (or announced an intention to acquire) more than XXXXXXXXXX % of the shares of the company, without the support and approval of the Board of Directors; "Second Amalgamation" means the amalgamation of Acquisico 1 and Amalco 1 to form Amalco 2; "Specified Shareholder" has the meaning assigned by subsection 248(1), when read in conjunction with subparagraph 88(1)(c.2)(iii); "Stock Purchase Agreement" means the stock purchase agreement entered into by Parent and XXXXXXXXXX and announced by Parent on XXXXXXXXXX. ...
Ruling

2007 Ruling 2007-0226931R3 - Corporate Reorganization - Affiliated Group

NRco C is a non-resident of Canada for the purposes of the Act and a resident of XXXXXXXXXX for the purposes of the Canada-XXXXXXXXXX Income Tax Convention. ... NRco D is a non-resident of Canada for the purposes of the Act and a resident of XXXXXXXXXX for the purposes of the Canada-XXXXXXXXXX Income Tax Convention (the "XXXXXXXXXX Treaty"). ...
Ruling

30 November 1996 Ruling 9725393 F - PAPILLON

A cet égard, le compte d'IMRTD, les RTD, et les dividendes d'OPCO au cours des dernières années se résument comme suit: Année d'imposition terminée le XXXXXXXXXX Dividendes payés XXXXXXXXXX IMRTD au début de l'année XXXXXXXXXX RTD de l'année précédente XXXXXXXXXX FRIPI(1) générée dans l'année XXXXXXXXXX IMRTD à la fin de l'année XXXXXXXXXX RTD de l'année XXXXXXXXXX (1) FRIPI signifie fraction remboursable de l'impôt de la Partie I de la Loi. 12.Une convention conclue le XXXXXXXXXX par GESCO A, GESCO B, GESCO C et GESCO D, prévoit que ces parties sont assujetties aux dispositions d'une convention entre actionnaires conclue le XXXXXXXXXX par XXXXXXXXXX et GESCO A. ...
Ruling

2001 Ruling 2001-0080983 - INCORP. A PARTNERSHIP

At equalization time of the Partnership (XXXXXXXXXX) the allocation of the fixed overhead costs are waived for these individuals; (k) Individuals who are Senior Partners may take XXXXXXXXXX leave each year to attend conventions or for undertaking postgraduate work; (l) Each Senior Partner that is an individual and that has less than XXXXXXXXXX with the Partnership is entitled to XXXXXXXXXX of paid vacation each year. ... During this leave they do not receive their drawings; (h) Junior Partners may take XXXXXXXXXX leave each year to attend conventions or for undertaking postgraduate work; and (i) Each Junior Partner is entitled to XXXXXXXXXX of paid vacation during each year as a Junior Partner. 5. ...
Ruling

1999 Ruling 9817473 F - PRESOMPTION DE GAIN EN CAPITAL

D xxxxxxxxxx 10. 0PC0, GESTCO A, GESTCO B, GESTCO C et GESTCO D ont conclu une convention unanime des actionnaires le XXXXXXXXXX, Cette convention unanime des actionnaires n'a pas d'effet sur le contrôle de droit d'OPCO. ...
Ruling

2021 Ruling 2021-0904311R3 F - Butterfly Reorganization

Immédiatement après l’émission des actions de catégorie « XXXXXXXXXX » par Nouco en faveur de Cédante en contrepartie pour les biens transférés à Nouco et avant le rachat de ces actions ci-dessous décrit au paragraphe 18, une convention concernant ces actions de catégorie « XXXXXXXXXX » sera conclue et indiquera un montant au titre de chacune de ces actions contre lequel l’action devra être rachetée, acquise ou annulée aux fins de l’application du paragraphe 191(4). Le montant ainsi indiqué au titre de chacune de ces actions de catégorie « XXXXXXXXXX » sera un montant exprimé par un montant en dollars, ne sera pas déterminé au moyen d’une formule ou sujet à une modification ultérieure et ne dépassera pas la JVM immédiatement avant la conclusion de la convention, de chacune des actions de catégorie « XXXXXXXXXX » du capital-actions de Nouco ainsi émises. 18. ...
Ruling

2010 Ruling 2010-0364531R3 - Deemed dividends derived by US Residents

"Treaty" means the Convention between Canada and the United States of America With Respect to Taxes on Income and Capital Signed on September 26, 1980 as Amended by the Protocols Signed on June 14, 1983, March 28, 1984, March 17, 1995, July 29, 1997 and September 21, 2007. ...
Ruling

2005 Ruling 2005-0123631R3 - Thin Capitalization Rules

(r) "Treaty" is the Convention between Canada and the United States of America with Respect to Taxes on Income and Capital. ...
Ruling

2008 Ruling 2008-0272141R3 - Conversion of Delaware corporation into LLC

.; "G Co" means XXXXXXXXXX; "H Co" means XXXXXXXXXX; "I Co" means XXXXXXXXXX; "J Co" means XXXXXXXXXX; "K Co" means XXXXXXXXXX; "cost amount" has the meaning assigned by subsection 248(1); "CRA" means the Canada Revenue Agency; "DGCL" means the Delaware General Corporation Law, being Chapter 1 of Title 8 of the Delaware Code; "DLLCA" means the Delaware Limited Liability Company Act, being Chapter 18 of Title 6 of the Delaware Code; "FMV" means fair market value and is the highest price available in an open and unrestricted market between informed and prudent parties dealing at arm's length; "IRC" means the Internal Revenue Code of the United States of America; "LLC" means a limited liability company; XXXXXXXXXX "Old C Co" means XXXXXXXXXX; "Proposed Transactions" means those transactions and events described as such below; "subsidiary wholly-owned corporation" has the meaning assigned by subsection 248(1); "Taxable Canadian Corporation" has the meaning assigned by subsection 89(1); "TCP" means taxable Canadian property and has the meaning assigned by subsection 248(1); "Treaty" means the Canada-United States Tax Convention (1980) as amended by the Protocols signed June 14, 1983, March 28, 1984, March 17, 1995 and July 29, 1997; "ULC" means Unlimited Liability Corporation; "U.S. ...
Ruling

2011 Ruling 2011-0416891R3 - Fees for Digital Content & Management Services

"Customers" refer to Customer A and Customer B; "Home Users" means individuals who purchase or rent the right to view Digital Content through an online store for strictly limited non-commercial personal use; "Customer B" means XXXXXXXXXX; XXXXXXXXXX "Treaty" means the Convention between Canada and the United States of America with respect to taxes on Income and on Capital, September 26, 1980, as amended by the protocols signed on June 14, 1983, March 28, 1984, March 17, 1995, July 29, 1997 and September 21, 2007. ...

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