deem

Upon final acquisition, this transaction would provide Deem with an infusion of capital and resources to help further expand its product roadmap and increase the pace of product development and enhancements.

The Deem platform includes Deem Work Fource and Deem Ground Work, a range of online booking and travel technology products for business travellers, travel managers, travel-management companies and suppliers.

Deem connects a large and diverse ecosystem of more than 34,000 customers, 100,000 merchants, 11 million unique products and services and 40 channel partners across a one-of-a-kind business commerce network, enabling them to lower costs, increase revenue and deepen customer loyalty.

The announcement comes on the heels of recent Deem Car Service partnerships and agreements signed with the National Limousine Association (NLA) and dozens of leading chauffeured transportation operators at the Global Business Travel Association (GBTA) conference in Orlando, Florida.

In another case, a refusal was deemed reasonable when the proposed assignment involved extensive modifications of the existing lease that included extending the term of the lease, expanding the tenant's right to assign, expanding the tenant's right to make alterations, and abolishing the tenant's obligation to post a security deposit.

More than 50,000 corporate customers and travel-management companies already use Deem's travel and ground transportation software.

Deem is leveraging its USD200 million investment in its one-of-a-kind cloud and mobile platform to deliver a highly-scalable real-time network and mobile application, effectively leveling the technology playing field against the new class of transportation network companies (TNCs).

The proposed rule to limit the surplus available for a section 93 deemed dividend election has been dropped in the February 2004 proposals.

The FIE Rules may also result in FAPI to a CFA of a Canadian taxpayer, as a CFA is deemed to be a Canadian taxpayer for purposes of applying the FIE Rules.

In addition, draft subsection 94(3) of the Act applies for the purpose of the NRE definition (and other specified purposes) to deem certain non-resident trusts to be resident in Canada if a person resident in Canada has made a direct or indirect investment in the trust.

In many cases in which a specific rollover provision (subsection 88(3) or paragraphs 95(2)(c), (d) or (e)) does not apply, the proposal (in proposed subsection 93(1.4) of the Act) would deem the shares transferred to be outside the definition of "excluded property." Consequently, any gain realized by an affiliate on the disposition of the shares (in excess of the amount eligible for a section 93 deemed dividend election) would create FAPI (foreign accrual property income), which is taxed immediately in the hands of the Canadian shareholder if the affiliate is a controlled foreign affiliate.

M2 EQUITYBITES-October 28, 2015-Limousine Association Of New Jersey recommends Deem Car Service to members

In the case of a supply of intangible property (i.e., supply of a right to use new technology), there are no overriding rules such as paragraph 168(3)(a) to deem the tax to become payable or subsection 168(6) to defer the valuation of consideration to the time value is ascertainable.

Deemed income is added to a recipient's social security assessable income from all other sources and the total is then used to calculate the rate of social security entitlement under the income test.