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Tax Interpretations
Canadian tax interpretations and transactional implications
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A significant percentage increase in the direct share interests of shareholders occurring as a result of a preferred share redemption will engage the exemption-denial rule in s. 55(3)(a)(ii) even if there is no change in their indirect interest in the corporate assets
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(Your name) has forwarded "A significant percentage increase in the direct share interests of shareholders occurring as a result of a preferred share redemption will engage the exemption-denial rule in s. 55(3)(a)(ii) even if there is no change in their indirect interest in the corporate assets" - Tax Interpretations
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