9 October 2025 APFF Roundtable, Q.3

Policy Tabs

Summaries

Summary Under

acquisition of CCPC for SBC purposes occurs at its actual time irrespective of s. 256(9)

On January 1, 202X, a resident individual (Mr. A) sold all the shares of Targetco for cash consideration to a resident arm’s-length purchaser...

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Summary Under

an amalgamation of Acquireco with Targetco should be treated notwithstanding s. 87(2)(a) as being sequenced after the Targetco acquisition

On January 1, 202X, a resident individual (Mr. A) sold all the shares of Targetco for cash consideration to a resident arm’s-length purchase...

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