Example 2

…Mr. X establishes a personal trust (the Trust) in favour of his son, Mr. A, and grandson, Mr. B. He settles the Trust by transferring to the...

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Consider the situation where the shareholders of a public corporation (Pubco) acquire shares of a loss company (Lossco) on a triangular...

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…In order to comply with its prescribed emission limit for a particular year, X Corp. purchases carbon offset credits. Such credits are...

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