Cortland/Pure Multi-Family -- summary under Corporation Acquisitions of LPs

Wednesday, September 4, 2019 - 23:33 | Author: narmstrong

Overview

It is proposed that an LLC (the “Purchaser”) that is an affiliate of a third party (Cortland) acquire for cash all the (listed) Class A units and (unlisted but convertible) Class B units of Pure Multi-Family REIT LP (“Pure Multi-Family”). The US rental portfolio of Pure Multi-Family is held through a US private REIT.

4 January 2019 Excise Interpretation 195632 - Cigars Imported into Canada and […][Country X]

CRA Tags
Excise Act, 2001, sections 32, 38, and 51

19 March 2019 GST/HST Ruling 194819 - Para-municipal supplies

CRA Tags
ETA Sch V, Part VI Sec. 28

12 April 2019 GST/HST Ruling 190982 - Supply of various feeding utensils and other gripping devices

CRA Tags
ETA Sch VI, Part II Sec. 38

23 April 2019 GST/HST Ruling 186334 - S AND INTERPRETATIONS - Annual licensing fees and public service bodies’ rebate eligibility

CRA Tags
ETA Part IX, 123(1),259(1), ETA Sch V, Part VI Sec. 18, Part VI Sec. 20(c)
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20
law society was an “other body established by a government”
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 - Paragraph 20(c)
consideration for licensing included expired licence fees
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 20 - Paragraph 20(b) - Subparagraph 20(b)(i)
exempt processing and registration fees of professional society
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security
NSF cheque charge exempt as for debt security
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 6
jurisprudence exam fee exempt, but not charge for processing exam administered by another body

16 April 2019 GST/HST Ruling 179050 - GST/HST status of […][Brand] Granola products

CRA Tags
ETA Part IX, 165, ETA Sch VI, Part III Sec. 1

27 February 2019 GST/HST Ruling 197026 - Temporary importation of certain vehicles and related equipment

CRA Tags
ETA Part IX, 213, ETA Sch VII, 8, SOR/91-31 Non-Taxable Imported Goods (GST) Regulations: 3(i)(i)

20 February 2019 GST/HST Ruling 196070 - Supplies made by […][a public sector body] to sponsors

CRA Tags
ETA Part IX, 135, 136, ETA Sch IX, Part IV Sec. 1

27 February 2019 GST/HST Ruling 189168 - Cured, smoked meat products

CRA Tags
ETA Sch VI, Part III Sec. 1

25 February 2019 GST/HST Ruling 179132 - S - Children’s workshops, camps, […][professional development day camps], and events

CRA Tags
ETA Part IX, 165(1), ETA Sch V, Part III Sec. 9, Part IV Sec. 1

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