ATR-22R (14 April 89)

Favourable ss.15(1), 56(2) and 86(2) rulings were given with respect to an estate freeze transaction under s. 86(1) entailing the issuance of...

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A favourable ruling is given on an estate-freeze transaction where 100 common shares of the frozen company are issued to father for $1 each, who...

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Favourable rulings are given where:

1. Holdco "exchanges" 100% of the issued common shares of Opco for redeemable retractable non-voting special...

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S.26(27) does not apply to a change of common shares into special shares pursuant to a s. 86 reorganization of a pre-1972 company, where the...

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