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Assume a merger of FA4 into FA3 where FA3 is the survivor and no shares are issued upon the merger.
As a result, the shares of FA4 are deemed exchanged for shares of FA3 and under subsection 87(4) the cost of FAI's shares of FA4 is deemed to be added only to the shares of the survivor (FA3) and not to the shares of the foreign parent corporation (FA2).
1)(c) such that the shares of FA4 should be deemed to be exchanged for shares of the survivor or, in case of a triangular merger, for shares of the foreign parent corporation.
There were three dominant bands which were present only in the FA4 treatment group and were not found in other groups.
Formate was only detected in 12 h FA4 in vitro fermenta.
95 (ab) Incubation time (h) Treatments FA3 FA4 SEM Total gas production (ml/g) 12 62.
4]), the highest logK and x values being obtained with FA4 (i.
SERDI award consisted of constellations and Functional areas: Constellation 1- FA1, Constellation 1- FA2, Constellation 1- FA3 and Constellation 1- FA4.
Printed by flexography, four-color process and spot red, gold cold foil and varnish on a Nilpeter FA4 press.
Today Flexiket operates seven Nilpeter flexo presses--the most recent, an FA4, is full UV--along with three Kammann screen presses.
the amounts paid are relevant in computing the liability for taxes of a corporate group of which the second and third affiliates FA4 and FA5 respectively) are members, and * the second and third affiliates FA4 and FA5) are resident in the same country (emphasis supplied).
Proposed clause 95(2)(a)(ii)(B) deems interest income received by one foreign affiliate FA3 from another foreign affiliate FA4 to be active business income if -
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