Canadian Holder definition

Canadian Holder has the meaning set forth in Section 9.2.
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Canadian Holder means a Holder who, at all relevant times, for purposes of the Tax Act and any applicable income tax treaty or convention, is or is deemed to be resident in Canada.
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Canadian Holder means an individual that: (a) is a resident of Canada for purposes of the Tax Act; or (b) is not a resident of Canada for purposes of the Tax Act and who was granted BHC RSUs or BHC PSUs, as the case may be, in respect of, in the course of, or by virtue of duties of any office or employment performed in Canada;
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Examples of Canadian Holder in a sentence

  • These rules are complex and their application depends, in part, on the reasons for a Canadian Holder acquiring or holding Offered Shares.

  • There are three most important mapping interfaces: select_initial_processor, permit_task_steal, map_task_region.

  • In the event that the FIE Proposals are enacted as last proposed and do apply to the Allied Gold Shares, a Canadian Holder may be required to include in income for each taxation year an amount of income or gains computed in accordance with the FIE Proposals, regardless of whether or not the Canadian Holder actually receives any income or realizes any gains relating to such Allied Gold Shares.The FIE Proposals are complex and have been subject to extensive commentary and amendment.

  • The Eligible Canadian Holder will be solely responsible for executing its portion of the Joint Tax Election and submitting it to the CRA (and, where applicable, to any provincial tax authority) within the required time.

  • The issuance of Ovintiv Purchase Notes, if any, as an interim step in the Reorganization, should cause the exchange to be a taxable transaction for Canadian federal income tax purposes to a Canadian Holder unless such shareholder is eligible to, and does, become an Electing Shareholder by making and filing a valid joint election with Ovintiv to have the exchange occur on a partial or fully tax-deferred basis.

  • If you do not complete such declaration or if it is determined by Chorus or its transfer agent that you incorrectly indicated (through inadvertence or otherwise) that the shares of Chorus represented by the proxy or the voting instruction form are owned and controlled by a Canadian, you will be deemed to be a Non- Canadian Holder Authorized to Provide Air Service for purposes of voting at the meeting.

  • Cases of straightforward idiosyncrasy are attested as well, at times with pluralia tantum:45.

  • Canadian Holders whose Subordinate Voting Shares do not otherwise qualify as capital property may in certain circumstances make an irrevocable election in accordance with subsection 39(4) of the Tax Act to have their Subordinate Voting Shares and every other “Canadian security” (as defined in the Tax Act) owned by such Canadian Holder in the taxation year of the election and in all subsequent taxation years deemed to be capital property.

  • In certain circumstances, subsection 55(2) of the Tax Act will treat a taxable dividend received by a Canadian Holder that is a corporation as proceeds of disposition or a capital gain.

  • Dividends, before deduction of any withholding taxes as may be applicable, received on the Troy Shares by a Canadian Holder that is a corporation will be included in computing the corporation’s income and generally will not be deductible in computing the corporation’s taxable income.


More Definitions of Canadian Holder

Canadian Holder means holder of a Note that is organized in or under the laws of Canada or any province thereof.
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Canadian Holder means a Shareholder who is a Canadian Resident;
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Related to Canadian Holder

  • Canadian Subsidiary means any Subsidiary that is organized under the laws of Canada or any province or territory thereof.

  • Canadian Resident means, at any time, a Person who at that time is (a) not a non-resident of Canada for purposes of the Tax Act or (b) an authorized foreign bank deemed to be resident in Canada for purposes of the Tax Act in respect of all amounts paid or credited to such Person under the Canadian Revolving Credit Commitment or Canadian Letter of Credit Commitment pursuant to this Agreement.

  • Canadian Lender Export Development Canada, a corporation established pursuant to the laws of Canada, and its successors and assigns.

  • Canadian Credit Party means the Canadian Borrower and each Canadian Subsidiary Guarantor.

  • Canadian Loan Party means any Loan Party organized under the laws of Canada or any province or territory thereof.

  • Canadian Swingline Lender means JPMorgan Chase Bank, N.A., Toronto Branch, in its capacity as lender of Canadian Swingline Loans hereunder.

  • Canadian Person means any person who is a national or resident of Canada, any corporation, partnership, or other entity created or organized in or under the laws of Canada or of any political subdivision thereof, or any estate or trust the income of which is subject to Canadian Federal income taxation, regardless of its source (other than any non-Canadian branch of any Canadian Person), and shall include any Canadian branch of a person other than a Canadian Person.

  • Canadian Swingline Loan means any Loan made by the Canadian Swingline Lender pursuant to Section 2.12.

  • Canadian Loan Parties means the Canadian Borrower and the Canadian Guarantors.

  • U.S. Affiliate means an Agent’s duly registered broker-deal affiliate in the United States;

  • Canadian Agent as defined in the preamble hereto.

  • Canadian Borrower as defined in the preamble hereto.

  • US Agent means a person (as de- fined in section 201(e) of the act (21U.S.C. 321(e))) residing or maintaining a place of business in the United States whom a foreign facility designates as its agent for purposes of this subpart. AU.S. agent cannot be in the form of a mailbox, answering machine or service, or other place where an individual act- ing as the foreign facility’s agent is not physically present.

  • Domestic Loan Party means any Loan Party organized under the laws of any state of the United States of America or the District of Columbia.

  • Foreign Borrower means any Borrower that is a Foreign Subsidiary.

  • Designated Borrower has the meaning specified in the introductory paragraph hereto.

  • Swing Line Loan Participation Certificate a certificate substantially in the form of Exhibit H.

  • Canadian Lenders means the Lenders having Canadian Commitments from time to time or at any time. Any Person may be a Canadian Lender only if it is a financial institution that is listed on Schedule I, II or III of the Bank Act (Canada) or is not a foreign bank for purposes of the Bank Act (Canada), and if such financial institution is not resident in Canada and is not deemed to be resident in Canada for purposes of the Income Tax Act (Canada), then such financial institution deals at arm’s length with each Canadian Loan Party for purposes of the Income Tax Act (Canada).

  • Domestic Loan Parties means, collectively, the Company and the Guarantors.

  • Canadian Revolving Loan means Loans made by a Lender in respect of its Canadian Revolving Commitment to the U.S. Borrower pursuant to Section 2.02(c) and/or Section 2.24.

  • Foreign Subsidiary Borrower means each Borrower that is a Foreign Subsidiary.

  • U.S. Credit Party means the U.S. Borrower and each U.S. Subsidiary Guarantor.

  • U.S. Revolving Lender means a Lender with a U.S. Revolving Commitment or, if the U.S. Revolving Commitments have terminated or expired, a Lender with U.S. Revolving Exposure.

  • Australian Subsidiary means any Subsidiary that is organized under the laws of Australia or any territory thereof.

  • Subsidiary Borrowers means (a) each Domestic Subsidiary that is a party hereto as of the Closing Date and (b) each Domestic Subsidiary that becomes a party to this Agreement after the Closing Date pursuant to Section 9.11 or otherwise.

  • Canadian Subsidiary Guarantor each Canadian Subsidiary of any Canadian Borrower which executes and delivers the Canadian Guarantee and Collateral Agreement, in each case, unless and until such time as the respective Canadian Subsidiary Guarantor ceases to constitute a Canadian Subsidiary of the Parent Borrower or is released from all of its obligations under the Canadian Guarantee and Collateral Agreement in accordance with the terms and provisions thereof.