Anthony Schiefer, "Buyer Beware - Structuring to Minimize to Minimize Capital Tax Consequences of a Share Purchase", Corporate Structures in Groups, Vol. IV. No. 1, p. 300

Summary Under

Tax Topics - Income Tax Act - Section 111 - Subsection 111(5) - Paragraph 111(5)(a)

Discussion of techniques to use interest expense of purchaser to shelter taxable income of target.

Summary Under

Tax Topics - Income Tax Act - Section 181.2 - Subsection 181.2(3)

Discussion of techniques to use interest expense of purchaser to shelter taxable income of target.

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