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Ruling

2003 Ruling 2003-0034983 F - DOMMAGES DE NATURE CAPITALE

Chaque convention de règlement hors cour prévoira plus précisément: (i) Le paiement aux Demandeurs d'un montant à titre de compensation de la perte de capital subie par les Demandeurs et comprenant tout intérêt avant jugement et indemnité additionnelle XXXXXXXXXX auxquels les Demandeurs pourraient avoir droit (ci-après " dommages généraux "); et (ii) Le paiement d'un montant à titre de dommages moraux subis par les Demandeurs, et comprenant tout intérêt avant jugement et indemnité additionnelle XXXXXXXXXX auxquels les Demandeurs pourraient avoir droit (ci-après " dommages moraux "). 15. ...
Ruling

2004 Ruling 2003-0050071R3 - loss utilization within a corporate group

.), as amended; all statutory references herein are to provisions of the Act unless otherwise specified; "Bank" means the XXXXXXXXXX; "CRA" means the Canada Revenue Agency; "Holdco 2" means XXXXXXXXXX; XXXXXXXXXX; "non-capital loss" has the meaning assigned by subsection 111(8) of the Act; "Target" means XXXXXXXXXX; "taxable Canadian corporation" has the meaning assigned in subsection 89(1) of the Act; "XXXXXXXXXX Parent" means XXXXXXXXXX; "XXXXXXXXXX Treaty" means the Canada-XXXXXXXXXX Tax Convention, as amended. ...
Ruling

2004 Ruling 2003-0047281R3 - Interest and an amalgamation

Definitions In this letter, unless otherwise expressly stated, the following terms have the meanings specified: XXXXXXXXXX; "Offer" means the offer made by Offeror as described in paragraph 8 below and is further described in the definition of "Support Agreement" below; "Offeror" means XXXXXXXXXX and is described in paragraph 3 below; "OfferorSub" means XXXXXXXXXX, a corporation incorporated on XXXXXXXXXX and further described in paragraph 10 below; "capital property" has the meaning assigned by section 54 of the Act; "cost amount" has the meaning assigned by subsection 248(1) of the Act; "depreciable property" has the meaning assigned by subsection 13(21) of the Act; "Holdco" means XXXXXXXXXX and is described in paragraph 2 below; "Lock-up Agreements" means the agreements dated XXXXXXXXXX by Parent, Offeror and XXXXXXXXXX as described in paragraph 6 below; "paid-up capital" has the meaning assigned by subsection 89(1) of the Act; "Parent" means XXXXXXXXXX and is described in paragraph 1 below; "private corporation" has the meaning assigned by subsection 89(1) of the Act; "public corporation" has the meaning assigned by subsection 89(1) of the Act; "subsidiary wholly-owned corporation" has the meaning assigned by subsection 248(1) of the Act; "Support Agreement" means the agreement entered into on XXXXXXXXXX by Parent, Offeror and Target, which provides, among other things, that Parent will, through Offeror, make an offer to acquire all the of the shares of Target at a price of $XXXXXXXXXX per share; "Target" means XXXXXXXXXX and is described in paragraph 4 below; "Target Foreign Subsidiary" means XXXXXXXXXX and is described in paragraph 5 below; "taxable Canadian corporation" has the meaning assigned by subsection 89(1) of the Act; "XXXXXXXXXX Treaty" means the Canada-XXXXXXXXXX Tax Convention, as amended. ...
Ruling

2004 Ruling 2003-0038011R3 - Interpretation of "Occasionally Employed"

Tax Convention, (1980), ("Canada/U.S. Tax Treaty") or such other tax treaty as may be applicable; or (b) a participant elects to have such assets which are held on his behalf transferred to the U.S. ...
Ruling

2001 Ruling 2000-0054593 - Non-resident-owned Investment Corporation

.), as amended as at the date hereof, and each reference to a Part, section, subsection, paragraph, subparagraph or clause is a reference to the specified provision of the Act; (b) "ACB" means "adjusted cost base" as defined in section 54; (c) "Canco Debt" means the indebtedness owing by Canco to NROco, in the amount of $XXXXXXXXXX, pursuant to an agreement entered into between XXXXXXXXXX and Canco and subsequently assigned to NROco on XXXXXXXXXX, as amended pursuant to an agreement entered into on XXXXXXXXXX; (d) "NRO" means "non-resident-owned investment corporation" as defined in subsection 133(8); (e) XXXXXXXXXX; (f) "PUC" means "paid-up capital" as defined in subsection 89(1); (g) "taxable Canadian corporation" has the meaning assigned in subsection 89(1); and (h) "US Treaty" means the Canada-United States Income Tax Convention. ...
Ruling

2001 Ruling 2001-0101813 - Wind--up NRD-Transfer Debt Obligations

.), as amended; (iii) "ACB" means "adjusted cost base" as defined in section 54 of the Act; (iv) "Canco Debt" means the indebtedness owing by Canco to NROco in the aggregate amount of approximately $XXXXXXXXXX, plus accrued and unpaid interest; (v) "NRO" means "non-resident-owned investment corporation" as defined in subsection 133(8) of the Act; (vi) XXXXXXXXXX; (vii) "PUC" means "paid-up capital" as defined in subsection 89(1) of the Act; (viii) "taxable Canadian corporation" has the meaning assigned in subsection 89(1) of the Act; and (ix) "Treaty" means the Canada-United States Tax Convention, (1980). ...
Ruling

2002 Ruling 2002-0123213 F - PHANTOM STOCK PLAN

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

2000 Ruling 9923863 - INDIAN ACT EXEMP. - EMPLOYMENT INCOME

Tax Convention applies, the rate is 15% according to section 2 of Article XXII. ...
Ruling

2000 Ruling 2000-0024583 F - conditions prescites-fds commun placement

Le nom des administrateurs et dirigeants du fiduciaire et du gestionnaire sera indiqué; i) bien que le Fonds entend se qualifier à titre de fiducie de fonds commun de placement, le Fonds ne sera pas enregistré à titre de « placement enregistré » au sens de la Loi et les parts du Fonds constitueront des biens étrangers pour les REÉR, FERR et RPDB; j) les investisseurs n'ont pas de commission de souscription à payer à l'égard des parts souscrites; k) afin de souscrire à des parts du Fonds, chaque investisseur confie au fiduciaire un mandat de gestion dans le cadre d'une convention de gestion de portefeuille. ...
Ruling

2001 Ruling 2000-0056693 F - RPE BONIS

Le Régime ne constituera pas une convention de retraite telle que définie au paragraphe 248(1) de la Loi. ...

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