Patrick W. Marley, Kim Brown, "Foreign Mergers and 'Demergers' Under Recent Canadian Proposals", Tax Management International Journal, 10 February 2012, Vol 41, No. 2, p. 86

Summary Under
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1)

A demerger, which under the foreign corporate law, might be viewed as one stream splitting into two, might not qualify under draft s. 90(2) as a...

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Summary Under
Tax Topics - Income Tax Act - Section 52 - Subsection 52(2)

Ademerger, which under the foreign corporate law, might be viewed as one stream splitting into two, might not qualify under draft s. 90(2) as a...

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Summary Under
Tax Topics - Income Tax Act - Section 90 - Subsection 90(2)

A demerger, which under the foreign corporate law, might be viewed as one stream splitting into two, might not qualify under draft s. 90(2) as a...

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