Birch Hill Equity Partners Management Inc. v Rogers Communications Inc., 2015 ONSC 7189

Case tabs

Summaries

Summary Under

stock option deduction was peripheral to the larger share sale transaction

The general partner of an Ontario limited partnership (“Atria”) granted stock options on its Class C shares to 10 Atria executives. The...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

board had discretion to determine fixed liquidation entitlement

In addition to denying the s. 110(1)(d) deduction on the basis that executives had sold their optioned shares to a specified person (who on-sold...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.