6 October 2017 APFF Financial Strategies and Instruments Roundtable, Q.13

Policy Tabs

Summaries

Summary Under

B2B rules in s. 15(2.16) apply mechanically irrespective whether s. 15(2) has been circumvented

The Explanatory Notes to s. 15(2.16) indicate that there is no objective of attacking commonplace loan transactions which are not intended to...

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Summary Under

right to secure shareholder debt is not per se a specified right

When asked to comment on the policy respecting the use of the definition “specified right” for purposes of the application of ss. 15(2.16) to...

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