Whether s. 12(1)(g) can apply to a share sale (p. 3)
- Since most contingent consideration for a share sale will relate to earnings or other...
Use of rights to acquire shares of purchaser (pp. 5-6)
- Where the vendor has the contingent right to receive additional shares of the purchaser,...
Application of s. 87(7) to earnout payments (p. 6)
- S. 87(7) (which also applies to s. 88(1) wind-ups by virtue of s. 88(1)(e.2)) has the effect...
Accessing the s. 110.6(14)(b) exception under a plan of arrangement (pp. 12-13)
- S. 110.6(14)(b) provides that, regarding whether a corporation is...
Planning to engage s. 111(4)(e) before closing of CCPC acquisition (pp. 14-18)
- Includes a discussion of s. 111(4)(e) planning in a...
Application of FAD rules in exchangeable share structures (p. 8)
- Includes a discussion (at pp. 14-18) of various issues (mostly US other than...