Smith, "Recent Transactions: Debt", 1993 Conference Report, C. 19

Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c)

Discussion of Hollinger LYONS and WIC Transactions; and interest deductibility issues respecting special debenture warrants and debenture...

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Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Subparagraph 212(1)(b)(vii)

Discussion of Hollinger Lyons transaction (including cash equivalent option, and change in control definition).