Traduction de «Action privilégiée ne participant pas aux bénéfices » (Français → Anglais) :

non-participating preference share | non-participating preferred share

participating preferred share [ participating preferred stock | participating preferred | participating share | participating preference share | participating stock ]

nonparticipating preferred shares | nonparticipating preference shares | nonparticipating preferred stock | nonparticipating shares | nonparticipating stock

participating preferred shares | participating preference shares | participating preferred stock | participating shares | participating stock

participating preference share | participating preferred share

deferred profit-sharing pension plan [ deferred profit sharing pension plan ]

Election under subsection 147(10.1) in Respect of a Single Payment Received from a Deferred Profit Sharing Plan

deferred profit-sharing plan | DPSP

To ensure that the activities of the regulatory agencies are consistent with the Community executive function, provision must be made for special relations between them and the Commission: in addition to the existing proposals (direct participation in the appointment of the Director and in the adoption of certain acts of major importance, participation on the administrative board, performance of audits), provision must be made ensuring that the Commission can exercise its role as the guardian of Community law and its overall responsib ...[+++]ility for implementation of the Community budget.

(f) the cost to any member of the partnership of any common shares of any class of the capital stock of the corporation receivable by the member as consideration for the disposition of the member’s partnership interest on the winding-up shall be deemed to be that proportion of the amount, if any, by which the adjusted cost base to the member of the member’s partnership interest immediately before the winding-up exceeds the total of the fair market value, at the time of the winding-up, of the consideration (other than shares of the capital stock of the corporation or a right to receive any such shares) received by the member for the dispo ...[+++]sition of the interest and the cost to the member of all preferred shares of the capital stock of the corporation receivable by the member as consideration for the disposition of the interest, that

(e) where at any time a shareholder holds a share of the capital stock of a corporation to which paragraph (g) of the definition “taxable preferred share” in subsection 248(1) or paragraph (e) of the definition “taxable RFI share” in that subsection applies to deem the share to be a taxable preferred share or a taxable RFI share, the shareholder shall be deemed not to have a substantial interest in the corporation at that time.

(b) where it can reasonably be considered that the principal purpose for an acquisition of a share of the capital stock of a corporation (in this paragraph referred to as the “issuer”) by any person (in this paragraph referred to as the “acquirer”) who had, immediately after the time of the acquisition, a substantial interest in the issuer from another person who did not, immediately before that time, have a substantial interest in the issuer, was to avoid or limit the application of Part I or IV. 1 or this Part with respect to a dividend on the share, the acquirer and specified persons (within the meaning assigned by paragraph (h) of th ...[+++]e definition “taxable preferred share” in subsection 248(1)) in relation to the acquirer shall be deemed not to have a substantial interest in the issuer with respect to any dividend paid on the share;