Stantec Inc. v. The Queen, 2008 TCC 400 (Informal Procedure), aff'd 2009 FCA 285 -- summary under Subsection 186(2)

Summary Under
Tax Topics - Excise Tax Act - Section 186 - Subsection 186(2)
"acquisition" of shares includes cancellation of those shares on a Delaware merger; "in relation to" to be construed broadly

The appellant acquired a US public company ("Keith") in a Delaware merger (in which Keith Industries merged into the appellant's US subsidiary,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
in relation to acquisition
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 186 - Subsection 186(1) listing fees to issue shares to target shareholders were eligible 263