le rachat des parts – English Translation – Keybot Dictionary

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  www.entreprisescanada.ca  
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Assurance des associés ou convention de rachat de parts d'associés — Cette convention est une entente écrite qui prévoit le rachat des parts d'un associé en cas de décès, d'invalidité ou de retraite. Une telle convention aide à assurer une transition sans heurt en termes de propriété.
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Partnership insurance or buy-sell insurance — If your business partner passes away, partnership insurance will allow you to purchase the shares and continue running the business.
  2 Hits access2eufinance.ec.europa.eu  
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le rachat des parts de la société.
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Purchasing shares in the company.
  www.canadabusiness.ca  
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Assurance des associés ou convention de rachat de parts d'associés — Cette convention est une entente écrite qui prévoit le rachat des parts d'un associé en cas de décès, d'invalidité ou de retraite. Une telle convention aide à assurer une transition sans heurt en termes de propriété.
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Partnership insurance or buy-sell insurance — If your business partner passes away, partnership insurance will allow you to purchase the shares and continue running the business.
  younghentai.org  
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Exemple de cas de médiation  En médiation, ils concluent une entente prévoyant une garde partagée de Gabriel, une pension alimentaire de 300$ par mois pour Gabriel et le rachat des parts de Julien dans la maison par Sophie.
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John from Chomedey asks: We often hear people mentioning the term “parental authority” when speaking about their children. But to what exactly does “parental authority” refer? “Parental authority,” which used to be referred to as “paternal power,” [ … ]
  ker-belgrano-apart-hotel-and-spa-buenos-aires.hotel-dir.com  
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En décembre 2011, Gimv a porté sa participation majoritaire dans VCST à 79,8 %, via le rachat des parts détenues par LRM. Enfin, une importante augmentation de capital a été réalisée en 2013. Celle-ci s'inscrivait dans une opération de refinancement de plus grande envergure pour préparer l'entreprise à une phase de croissance.
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In December 2011 Gimv raised its majority share in VCST to 79.8% by acquiring the stake held by LRM. Ultimately, in 2013, an important capital increase was executed as part of a bigger refinancing operation to prepare the company for a growth phase.
  tickets.aquariumbcn.com  
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Si vous voulez être certain de la VNI d'exécution, nous vous conseillons de consulter le prospectus (voir les conditions pour la souscription et le rachat des parts). Si Keytrade Bank reçoit votre ordre après 11h30, l'ordre sera considéré être placé le lendemain.
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If you want to be certain about the NAV of execution, we advise you to check the prospectus (see conditions for the subscription and the redemptions of shares). If Keytrade Bank receives your order after 11h30, the order will be considered being placed the following day.
  www.travel.pref.mie.lg.jp  
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Il déterminera de comment se feront la fermeture et la dissolution de la coentreprise, y compris le rachat des parts d’autres associés. Le tout pourrait être déterminé en fonction du délai de responsabilité pour les garanties et les vices de construction.
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It should define how the joint venture will be terminated and dissolved, including the buy-out provisions of other partners. Your liability period for warranties and construction defects might drive this.
  www.dubaisce.gov.ae  
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En décembre 2011, Gimv a porté sa participation majoritaire dans VCST à 79,8 %, via le rachat des parts détenues par LRM. Enfin, une importante augmentation de capital a été réalisée en 2013. Celle-ci s'inscrivait dans une opération de refinancement de plus grande envergure pour préparer l'entreprise à une phase de croissance.
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In December 2011 Gimv raised its majority share in VCST to 79.8% by acquiring the stake held by LRM. Ultimately, in 2013, an important capital increase was executed as part of a bigger refinancing operation to prepare the company for a growth phase.
  hqasianmodels.com  
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Si votre entreprise compte plusieurs propriétaires et que l’un d’eux était frappé d’invalidité, il pourrait s’avérer difficile de maintenir le bon déroulement des activités commerciales. L’assurance invalidité peut fournir des fonds qui faciliteront le rachat des parts de l’associé invalide dans le cadre d’une convention de rachat.
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If your business has multiple owners and one of them becomes disabled, it can be difficult to keep your business running smoothly. Disability insurance can provide funds to help facilitate purchasing the disabled partner’s shares for a buy-sell agreement. A well-drafted buy-sell agreement can reduce conflict between owners and heirs, helping the business get back to normal.
  www.biographi.ca  
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Hélas, l'entreprise n'était plus dans sa période faste, survenue à la veille du nouveau siècle, et sa situation menaçait sa viabilité financière. Le rachat des parts de quatre membres de la famille l'affaiblit, mais ce fut la Première Guerre mondiale qui la frappa le plus durement.
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F. W. Fearman's demise in 1906 elevated his eldest son, Chester, to the presidency. Unfortunately, times had changed since the firm's peak around the turn of the century and the company now faced circumstances that threatened its fiscal viability. The buyout of the interests of four siblings weakened it, but World War I dealt the most crippling blow. To cope with inflation, it was forced to borrow from the Bank of Hamilton. Revenue from Britain and France shrank, products often spoiled on the way overseas, and renovations made necessary by new government regulations on packing houses were costly.
  scc.lexum.org  
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En permettant la déduction, la cour a raisonné que, avant l’opération, le capital du contribuable était constitué en partie des 700 000 $ souscrits par les actionnaires privilégiés et que, « [p]our une question pratique de bon sens des affaires, [les 700 000 $ qui ont été empruntés ont] servi à combler le vide laissé par le rachat des parts privilégiées [de 700 000 $] » (p. 6354).
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36 As the borrowed money was used to refinance the respondent’s capital account in his law firm, the issue arises as to whether such refinancing is a direct, eligible use of the funds within s. 20(1)(c)(i) of the Act. Relevant to this is the Exchequer Court of Canada decision in Trans-Prairie Pipelines Ltd. v. Minister of National Revenue, 70 D.T.C. 6351. This case involved a corporate taxpayer refinancing equity with debt. In Trans-Prairie, the corporate taxpayer’s issued capital consisted of redeemable preferred shares with a par value of $700,000 and common shares. The company borrowed $700,000 and used $400,000 of this amount, plus $300,000 obtained by issuing additional common shares, to redeem the preferred shares. In effect, the taxpayer refinanced share equity with debt and deducted the interest on the money borrowed to refinance. In allowing the deduction, the court reasoned that prior to the transaction the taxpayer’s capital consisted in part of the $700,000 subscribed by preferred shareholders and “as a practical matter of business common sense, [the $700,000 of borrowed money] went to fill the hole left by the redemption of the $700,000 preferred [shares]” (p. 6354).
  csc.lexum.org  
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En permettant la déduction, la cour a raisonné que, avant l’opération, le capital du contribuable était constitué en partie des 700 000 $ souscrits par les actionnaires privilégiés et que, « [p]our une question pratique de bon sens des affaires, [les 700 000 $ qui ont été empruntés ont] servi à combler le vide laissé par le rachat des parts privilégiées [de 700 000 $] » (p. 6354).
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36 As the borrowed money was used to refinance the respondent’s capital account in his law firm, the issue arises as to whether such refinancing is a direct, eligible use of the funds within s. 20(1)(c)(i) of the Act. Relevant to this is the Exchequer Court of Canada decision in Trans-Prairie Pipelines Ltd. v. Minister of National Revenue, 70 D.T.C. 6351. This case involved a corporate taxpayer refinancing equity with debt. In Trans-Prairie, the corporate taxpayer’s issued capital consisted of redeemable preferred shares with a par value of $700,000 and common shares. The company borrowed $700,000 and used $400,000 of this amount, plus $300,000 obtained by issuing additional common shares, to redeem the preferred shares. In effect, the taxpayer refinanced share equity with debt and deducted the interest on the money borrowed to refinance. In allowing the deduction, the court reasoned that prior to the transaction the taxpayer’s capital consisted in part of the $700,000 subscribed by preferred shareholders and “as a practical matter of business common sense, [the $700,000 of borrowed money] went to fill the hole left by the redemption of the $700,000 preferred [shares]” (p. 6354).