Boardwalk REIT definition

Boardwalk REIT means Boardwalk Real Estate Investment Trust, an open-ended real estate investment trust formed under the laws of Alberta of which the Corporation is the initial Unitholder;
Boardwalk REIT. , "Boardwalk" or the "Trust" means Boardwalk Real Estate Investment Trust;

Examples of Boardwalk REIT in a sentence

  • The Corporation, Boardwalk REIT, the Partnership, the Operating Trust and the General Partner, as applicable, have also entered into or will, on or before the Effective Date, also enter into the following Material Contracts: (a) the Limited Partnership Agreement.

  • The extent to which distributions will be tax-deferred in the future will depend in part on the extent to which entities indirectly owned by Boardwalk REIT are able to deduct capital cost allowance relating to the assets held by them.Since the Partnership acquired the relevant properties on a tax-deferred basis, its tax cost in certain properties may be less than their fair market value.

  • Historically, Boardwalk REIT has experienced higher utility expenses in the first and fourth quarters because of the winter months, resulting in variations in quarterly results.

  • Historically, Boardwalk REIT has experienced higher utility expenses in the first and fourth quarters because of the winter months, resulting in variations in quarterly results.Certain comparative figures have been reclassified to conform to the presentation of the current period.

  • If the CRA successfully challenges the deductibility of such expenses or the allocation of such income, the Partnership's allocation of income to the Operating Trust, and indirectly the taxable income of Boardwalk REIT and the Unitholders, may be adversely affected.

  • Where such amount of net income and net realized capital gains of Boardwalk REIT in a taxation year exceeds the Cash Available for distribution in the year, such excess net income and net realized capital gains will be distributed to Unitholders in the form of additional REIT Units.

  • If the CRA successfully challenges the deductibility of such expenses, the allocation of such income, or the cost amount of any assets, the taxable income of Boardwalk REIT and the Unitholders may be adversely affected.

  • The credit risk of both Boardwalk REIT and the counter party have been taken into account in determining the fair value of Boardwalk REIT’s trade and other receivables.

  • Such measures would not meaningfully advance the fairness determination, since those measures would be the same for Boardwalk REIT immediately after the Transaction and Unitholders will have the same proportionate participation immediately after the Transaction as they had as Shareholders immediately before the Transaction.

  • For the nine months ended September 30, 2018, bad debt expense totaled $3.4 million (nine months ended September 30, 2017 – $3.5 million).The credit risk of both Boardwalk REIT and the counter party have been taken into account in determining the fair value of Boardwalk REIT’s trade and other receivables.

Related to Boardwalk REIT

  • REIT means a real estate investment trust under Sections 856 through 860 of the Code.

  • General partnership means an organization formed under chapters 45-13 through 45-21.

  • Operating Partnership has the meaning set forth in the preamble.

  • Operating Company means an “operating company” within the meaning of 29 C.F.R. §2510.3-101(c) of the Plan Asset Regulations.

  • MLP has the meaning given such term in the introduction to this Agreement.

  • TRS means a taxable REIT subsidiary (as defined in Section 856(l) of the Code) of the General Partner.

  • General Partners means all such Persons.

  • Atlas means Automated Transportation Logistics Activity System. ATLAS is a computerized information system to which all Shippers have access upon request. ATLAS enables Shippers to nominate and release product and to monitor and coordinate the movement of Petroleum Products while on Carrier's system.

  • GP means Gottbetter & Partners, LLP.

  • HCP means a Habitat Conservation Plan prepared pursuant to § 10(a)(2)(A) of the ESA (16 U.S.C. § 1539(a)(2)(A)).

  • ETP means Energy Transfer Partners, L.P., a Delaware limited partnership.

  • Holdings has the meaning specified in the introductory paragraph to this Agreement.

  • Natural parent means a minor's biological or adoptive parent, and includes the minor's noncustodial parent.

  • General Partner means the Company or its successors as general partner of the Partnership.

  • Partnership Subsidiary means Host LP and any partnership, limited liability company, or other entity treated as a partnership for federal income tax purposes or disregarded as a separate entity for federal income tax purposes in which either Host REIT or Host LP owns (or owned on or after January 1, 1999) an interest, either directly or through one or more other partnerships, limited liability companies or other entities treated as a partnership for federal income tax purposes or disregarded as a separate entity for federal income tax purposes (whether or not Host REIT or Host LP has a controlling interest in, or otherwise has the ability to control or direct the operation of, such entity). Notwithstanding the foregoing, the term “Partnership Subsidiary” shall not in any way be deemed to include the Non-Controlled Subsidiaries or subsidiaries thereof, the Taxable REIT Subsidiaries or subsidiaries thereof, or the Subsidiary REITs or subsidiaries thereof.

  • SPE means any bankruptcy-remote, special-purpose entity created in connection with the financing of settlement float with respect to customer funds or otherwise.

  • Operating Companies shall have the meaning specified in the recitals to this Agreement.

  • PAA means Plains All American Pipeline, L.P., a Delaware limited partnership.

  • MLP GP means any general partner of any MLP and any general partner of the general partner of any MLP.

  • Constellation has the meaning assigned to that term in the Recitals.

  • Parent means a "parent corporation," whether now or hereafter existing, as defined in Section 424(e) of the Code.

  • EXCO means EXCO Resources, Inc., a Texas corporation.

  • lone parent means a person who has no partner and who is responsible for and a member of the same household as a child or young person;

  • General Partnership Interest means a Partnership Interest held by the General Partner that is a general partnership interest.

  • Acquisition Subsidiary shall have the meaning ascribed to it in the preamble hereto.

  • Limited liability partnership or “LLP” shall mean a Company governed by Limited Liability Partnership Act 2008 or as amended.