Stantec Inc. v. The Queen, 2008 TCC 400 (Informal Procedure), aff'd 2009 FCA 285 -- summary under Subsection 186(2)
"acquisition" of shares includes cancellation of those shares on a Delaware merger; "in relation to" to be construed broadly
The appellant acquired a US public company ("Keith") in a Delaware merger (in which Keith Industries merged into the appellant's US subsidiary,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 186 - Subsection 186(1) | listing fees to issue shares to target shareholders were eligible | 263 |