AIP/Canam -- summary under Canadian Buyco
Overview
The acquisition of Canam by the Purchaser (a subsidiary of AIP) occurred for cash consideration of $12.30 per share (the “Consideration” - implying a total enterprise value including debt of $875M), subject to two exceptions.
Rayonier AM/Tembec -- summary under Canadian Buyco
Overview
Eagle Credit Card -- summary under Credit Card Receivables item
Overview
Invoice #17061902 - CTF
Invoice for CTF, 03 April 2017 - 02 April 2018
Date: 2017-06-19
Invoice #17061902
Tax Interpretations Inc.
704-85 Lowther Avenue
Toronto, M5R 1C9
sales@taxinterpretations.com
704-85 Lowther Avenue
Toronto, M5R 1C9
sales@taxinterpretations.com
- Attn: Judy Singh
- Canadian Tax Foundation
- 595 Bay Street
- Unit 1200
- Toronto, ON, M5G2N5
Power/Lumenpulse -- summary under Privatizations
Overview
Under the proposed privatization of the Corporation pursuant to a CBCA Plan of Arrangement, the public shareholders would receive cash for their common shares, and the specifically-listed “Rollover Shareholders” (holding 38% of the common shares) would receive common shares of the newly-incorporated purchaser, which is an indirect subsidiary of Power Corporation of Canada. The Circular does not mention whether the “Rollover” contemplated is under s. 85 or 85.1.
BPY/BOX/Brookfield -- summary under Privatizations
Invoice #17050411 - Mark & Tsang
Invoice for Mark & Tsang, 14 April 2017 - 13 April 2018
Date: 2017-05-04
Invoice #17050411
Tax Interpretations Inc.
704-85 Lowther Avenue
Toronto, M5R 1C9
sales@taxinterpretations.com
704-85 Lowther Avenue
Toronto, M5R 1C9
sales@taxinterpretations.com
- Attn: Charlotte Tsang
- Mark & Tsang, LLP
- 355 - 1200 73rd Ave
- Vancouver, BC, V6P 6G5
Invoice #17050410 - CTF
Invoice for CTF, 03 April 2017 - 02 April 2018
Date: 2017-05-04
Invoice #17050410
Tax Interpretations Inc.
704-85 Lowther Avenue
Toronto, M5R 1C9
sales@taxinterpretations.com
704-85 Lowther Avenue
Toronto, M5R 1C9
sales@taxinterpretations.com
- Attn: Judy Singh
- Canadian Tax Foundation
- 595 Bay Street
- Unit 1200
- Toronto, ON, M5G2N5
Invoice #17050409 - BRS
Invoice for BRS, 23 March 2017 - 22 March 2018
Date: 2017-05-04
Invoice #17050409
Tax Interpretations Inc.
704-85 Lowther Avenue
Toronto, M5R 1C9
sales@taxinterpretations.com
704-85 Lowther Avenue
Toronto, M5R 1C9
sales@taxinterpretations.com
- Attn: John Buote
- BRS TAX LAWYERS, LLP
- Suite 202, 2150 Islington Ave
- Toronto, ON, M9P 3V4