Killam REIT/ KPI -- summary under Corporate Sub s. 132.2 Merger

Summary Under
Tax Topics - Public Transactions - Other - Internal S. 132.2/107.4 Mergers - Corporate Sub s. 132.2 Merger
use by Killam REIT of s.132.2 merger rule together with a renunciation to eliminate its corporate subsidiary

Overview

At the beginning of 2016, Killam Properties Inc. (KPI) effectively converted to a REIT under a Plan of Arrangement pursuant to which...

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