Sentences with phrase «foreign sales corporation»

Not exact matches

This discussion also does not consider any specific facts or circumstances that may be relevant to holders subject to special rules under the U.S. federal income tax laws, including, without limitation, certain former citizens or long - term residents of the United States, partnerships or other pass - through entities, real estate investment trusts, regulated investment companies, «controlled foreign corporations,» «passive foreign investment companies,» corporations that accumulate earnings to avoid U.S. federal income tax, banks, financial institutions, investment funds, insurance companies, brokers, dealers or traders in securities, commodities or currencies, tax - exempt organizations, tax - qualified retirement plans, persons subject to the alternative minimum tax, persons that own, or have owned, actually or constructively, more than 5 % of our common stock and persons holding our common stock as part of a hedging or conversion transaction or straddle, or a constructive sale, or other risk reduction strategy.

Other revenues, consisting of net profits from enterprise Crown corporations, revenues from consolidated Crown corporations, revenues from the sale of goods and services, returns on investments, net foreign exchange and miscellaneous revenues were up $ 577 million (2.3 %), compared to a decline of 0.9 % forecast in the 2018 Budget.

The announcement this week that Prime Minister Stephen Harper is not going to intervene in the sale of Potash Corp. of Saskatchewan to the Australian conglomerate, BHP Billiton Ltd., speaks volumes about how Bay Street  and its servants in Ottawa are so willing and eager to sell off Canadaâ $ ™ s corporate assets to foreign corporations.

Other revenues, consisting of net profits from enterprise Crown corporations, revenues from consolidated Crown corporations, revenues from the sale of goods and services, returns on investments, net foreign exchange and miscellaneous revenues, were down $ 118 million -LRB--0.8 %), compared to the October 2017 Update of an increase of 5.3 % for the year as a whole.

Other revenues, consisting of net profits from enterprise Crown corporations, revenues from consolidated Crown corporations, revenues from the sale of goods and services, returns on investments, net foreign exchange and miscellaneous revenues were up $ 638 million (3.2 %).

Other revenues, consisting of net profits from enterprise Crown corporations, revenues from consolidated Crown corporations, revenues from the sale of goods and services, returns on investments, net foreign exchange and miscellaneous revenues, were up $ 45 million (0.2 %), compared to the FES of an increase of 5.3 % for the year as a whole.

Other revenues (consisting of net profits from enterprise Crown corporations, revenues from sales of goods and services, return on investments, net foreign exchange revenues and miscellaneous revenues) were down $ 2.5 billion, (8.4 %,) primarily due to the $ 2.2 billion gain realized on the sale of the Government's remaining shares in GM in April 2015.

As described above, sales of stock of foreign subsidiaries can in some instances be recharacterized as dividend equivalent transactions for which the US corporation can claim dividends received deduction.

Within budgetary revenues, «other» revenues, (consisting of net profits from enterprise Crown corporations, revenues from sales of goods and services, return on investments, net foreign exchange revenues and miscellaneous revenues) were down $ 1.4 billion, (9.1 %,) solely due to the $ 2.2 billion gain realized on the sale of the Government's remaining shares in GM in April 2015.

Within budgetary revenues, «other» revenues, consisting of net profits from enterprise Crown corporations, revenues from sales of goods and services, return on investments, net foreign exchange revenues and miscellaneous revenues were down $ 1.7 billion, or 19.4 %, primarily due to the gain realized on the sale of the Government's remaining shares in GM in April 2015.

Within budgetary revenues, «other» revenues, consisting of net profits from enterprise Crown corporations, revenues from sales of goods and services, return on investments, net foreign exchange revenues and miscellaneous revenues were down $ 1.5 billion, or 11.0 %, solely due to the gain realized on the sale of the Government's remaining shares in GM in April 2015.

Other revenues (consisting of net profits from enterprise Crown corporations, revenues from sales of goods and services, return on investments, net foreign exchange revenues and miscellaneous revenues) were down $ 1.2 billion, (6.7 %,) solely due to the $ 2.2 billion gain realized on the sale of the Government's remaining shares in GM in April 2015.

The guidelines provide illustrative examples of permitted activities, including: after - sales service / warranty work, purchasing Canadian goods or services for a foreign business or receiving training in respect of such goods or services; receiving or giving training within a Canadian affiliate of the corporation that employs them outside of Canada, if production resulting from the training is incidental; and representing a foreign business for the purpose of selling goods but not making sales to the general public.