{"component": "definition", "props": {"groups": [{"samples": [{"hash": "5pVxRd5keem", "uri": "/contracts/5pVxRd5keem#tax-pools", "label": "Arrangement Agreement (Shellbridge Oil & Gas, Inc.)", "score": 21.0, "published": true}, {"hash": "68mjDjIll6i", "uri": "/contracts/68mjDjIll6i#tax-pools", "label": "Arrangement Agreement (Sequoia Oil & Gas Trust)", "score": 18.0, "published": true}, {"hash": "gfP2xTpEt0T", "uri": "https://www.sec.gov/Archives/edgar/data/847535/000106299305002118/exhibit99-2.htm", "label": "Notice (Dynamic Oil & Gas Inc)", "score": 9.0, "published": false}], "snippet_links": [{"key": "cost-of", "type": "definition", "offset": [28, 35]}, {"key": "class-of", "type": "definition", "offset": [51, 59]}, {"key": "depreciable-property", "type": "definition", "offset": [60, 80]}, {"key": "canadian-exploration-expense", "type": "definition", "offset": [93, 121]}, {"key": "canadian-development-expense", "type": "definition", "offset": [134, 162]}, {"key": "property-expense", 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{"key": "in-accordance-with", "type": "definition", "offset": [125, 143]}, {"key": "tax-law", "type": "clause", "offset": [154, 161]}, {"key": "increase-or-decrease", "type": "clause", "offset": [170, 190]}, {"key": "through-december", "type": "clause", "offset": [191, 207]}, {"key": "resulting-from", "type": "definition", "offset": [217, 231]}, {"key": "future-income", "type": "definition", "offset": [344, 357]}, {"key": "income-tax", "type": "definition", "offset": [377, 387]}], "size": 1, "snippet": "means, with respect to the Branch of the Colombian Subsidiary, expenditures and deductions which were available (as adjusted in accordance with Colombian Tax Law for any increase or decrease through December 31, 1996 resulting from inflation or deflation) to the Colombian Subsidiary as of December 31, 1996 and which can be utilized to offset future income on which Colombian income tax would otherwise be payable;", "hash": "6154979e8e0f452918facdd4c240d69b", "id": 9}, {"samples": 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expense, cumulative Canadian development expense, cumulative Canadian oil and gas property expense, foreign exploration and development expense, capital losses, non capital losses, cumulative eligible capital and investment tax credits, all as defined in the Tax Act, and financing expenses referred to in Section 20(1)(e) of the Tax Act;", "id": "tax-pools", "examples": ["For purposes of this Section 3.17 and Section 4.17 below, the term \u201ctax asset\u201d shall include but is not limited to any net operating loss, non-capital losses, net capital losses, <strong>Tax Pools</strong>, investment tax credit, foreign tax credit, charitable deduction or any other credit or Tax attribute which could reduce Taxes.", "Profound&#x27;s <strong>Tax Pools</strong> on a consolidated basis were not less than $200.8 million in the aggregate as at December 31, 2008, comprised approximately as follows: $66.1 million CCEE $55.7 million CCDE $21.1 million CCOGPE $38.6 million UCC $15.1 million Non-Capital Losses $4.2 million Financing Expenses and Profound has no reason to believe that its <strong>Tax Pools</strong> on a consolidated basis were materially less on the date hereof than as set forth above.", "This taxable income is eliminated firstly by application of the Company\u2019s non-capital loss and non-capital loss carry-forwards (approximately $29,726); secondly by application of the increase in Company\u2019s <strong>Tax Pools</strong> since August 19, 1991 ($383,048 CDE and $2,175,039 CEE); and finally as to the balance by way of transfer of approximately $145,988 of debt forgiveness to the Vendor pursuant to a Section 80.04 election under the Income Tax Act, such that the Company ends up with nil taxable income.", "For purposes of this section 00, the term \u201ctax asset\u201d shall include but is not limited to any net operating loss, non-capital losses, net capital losses, <strong>Tax Pools</strong>, investment tax credit, foreign tax credit, charitable deduction or any other credit or Tax attribute which could reduce Taxes.", "Storm\u2019s <strong>Tax Pools</strong> at June 30, 2010 after giving effect to the Arrangement (including the transfer of the ExploreCo Assets to ExploreCo (and assuming that: (i) the Surmont/\u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587 Transaction has not been completed prior to the Effective Date; and (ii) Storm Production Partnership and 1318640 Alberta Ltd.", "Section 3.16(r) <strong>Tax Pools</strong>................................................", "For purposes of this section 3.1(r), the term \u201ctax asset\u201d shall include but is not limited to any net operating loss, non-capital losses, net capital losses, <strong>Tax Pools</strong>, investment tax credit, foreign tax credit, charitable deduction or any other credit or Tax attribute which could reduce Taxes.", "The Colombian Subsidiary (but not the Branch of the Colombian Subsidiary) shall pay the Vendor twenty-five percent (25%) (a &quot;Tax Pool Payment&quot;) of any amount otherwise payable by the Colombian Subsidiary to the appropriate Colombian Governmental Entity responsible for tax matters (the &quot;Colombian Tax Authority&quot;) but for the utilization by the Colombian Subsidiary of any portion of the <strong>Tax Pools</strong> Balance.", "The Company shall cause its counsel to issue such legal opinions as may be requested from time to time in order to enable the sale of the Securities pursuant to the terms hereof Any fees (with respect to the transfer agent, counsel to the Company or otherwise) associated with the issuance of such opinion or the removal of any legends on any of the Securities shall be borne by the Company.", "The aggregate amount of the <strong>Tax Pools</strong> will be determined from the Tax Returns of KEL Amalco, TEL and TECL for the taxation period ending on the Closing Date, and the <strong>tax Pools</strong> for TEP and CALP on the Closing Date."], "related": [["tax-items", "Tax 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