Didier Fréchette, Ryan Rabinovitch, "Current Issues Involving Foreign Exchange", 2015 CTF Annual Conference paper

Dealing with FX gain on U.S. dollar loan by Can LP to Cansub to fund on-loan to US Opco: asymmetrical application where s. 51 applies (pp....

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Dealing with FX gain on U.S. dollar loan by Can LP to Cansub to fund on-loan to US Opco: asymmetrical application where s. 51 applies (pp. 26:...

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Conversion into shares on a s. 51 rollover basis nonetheless would give rise to a repayment for s. 15(2.6) purposes (pp. 26: 24-25)

A Canadian...

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Repayment of FX debt with Cdn-dollar note (pp. 26:31-32)

[T]he application of paragraph 80(2)(k) is less straightforward, however, when the debt...

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S. 51.1 applied to the conversion of US-dollar-denominated non-interest-bearing notes into US-dollar-denominated interest-bearing notes with the...

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Whether deemed dividend on redemption of USD preferred shares (pp. 26:35-39)

A Canadian-resident corporation issues preferred shares for US$100...

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Whether deemed dividend on returns of capital of USD shares (p. 26:39-40)

[A] Canadian corporation issues a preferred share for US$100 per share...

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Whether substitutions for s. 93(2.1) purposes are not limited to share-for-share transactions (p. 26:47)

The CRA has taken an expansive view of...

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Narrowness of 30-day rule/exclusion for related party debt (pp. 26:46)

Despite the promising comments made in the 2001 comfort letter, the loss...

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Streaming of dividends on preferred shares for loss-shifting rather than 112(3) avoidance reasons (p. 26:50)

A similar issue [to the avoidance of...

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