Ian Crosbie, "Recent Transactions of Interest, Part I", 2015 CTF Annual Conference paper

Summary Under
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(c.3) - Subparagraph 88(1)(c.3)(i)

Application of substituted property rules where consideration paid to target (Kodiak) shareholders was over 10% of shares of U.S. acquiror...

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Summary Under
Tax Topics - Income Tax Act - Section 212.3 - Subsection 212.3(2)

Summary description for acquisition of Yukon target with mostly U.S. assets (“Kodiak”) by U.S. public corp (“Whiting”) (pp....

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