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. … [I]nvestment vehicles such as private trusts that do not hold themselves out to the public as investment funds would not appear to be included as Financial Institutions or RCFIs under the expanded definition of that term under the Act but could be RCFIs under the Canada FGA and FFIs under FATCA. ...

.-- summary under Stare Decisis Summary Under Tax Topics- General Concepts- Stare Decisis Stare decisis usually applies (p. 20) As the Court recently noted: " stare decisis is not a straitjacket that condemns the law to stasis". ...

[T]he overall flow-through tax result can be improved if a purchaser is willing to acquire the shares of the CFA | rather than the asset directly. ...

. … 2) [A]t the same time, a) In consideration for shares in the capital of Whiting (the "consideration") delivered to the Kodiak shareholders by Whiting on behalf of Whiting Bidco, Whiting Bidco issued shares to Whiting with a fair market value equal to the value of the consideration; and b) Whiting Bidco purchased the outstanding Kodiak shares in exchange for the consideration, to be issued directly by Whiting to Kodiak shareholders on behalf of Whiting Bidco…. 5) Whiting Bidco and Kodiak amalgamated (to form "Kodiak Amalco") "with the same effect as if they were amalgamated under...the BCBCA", "except that the separate legal existence of [Kodiak] will not cease and [Kodiak] will survive the Amalgamation". ...

", Tax Notes International, 26 September 2016, p. 1141-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 Proposed change in BEPS final action plan to agency PE effectively elevates "habitually" requirement (p. 1142) [A]rticle 5(5) will no longer require the dependent agent to conclude contracts in the principal's name; it will be sufficient that the dependent agent habitually plays the principal role leading to the routine conclusion of contracts without material modification by the enterprise — that is, the principal. ...

. … [T]he court did analyze the reduction in the FMV of the shares (which is essentially the new FMV-reduction purpose test) and concluded that such a reduction, in a creditor-proofing transaction, was one of the effects of the transaction, but not one of its purposes… …However, the CRA could theoretically argue that the cost-increase purpose test is applicable with respect to creditor-proofing transactions. ...

. … The decision is Kruger …should not require the employer to mark the swap to market for purposes of computing income for tax, since entering into the swap is not part of a business carried on separately from the employer's core business. ...

Dov Begun, "Equity Based Compensation and Stock Options", 2017 Annual CTF Conference draft paper-- summary under Paragraph (k) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Salary Deferral Arrangement- Paragraph (k) Need to avoid constructive receipt under a phantom plan (p. 4) The CRA … interprets the word “received” in the ITA as referring to amounts constructively received as well as actually received…. [1984 CTF Roundtable, Q.13]... ...

Kenneth Saddington, Jennifer Hanna, "Mergers and Acquisitions in the Light of the US Tax Changes", 2018 Conference Report (Canadian Tax Foundation), 19:1-36-- summary under Subsection 249(3.1) Summary Under Tax Topics- Income Tax Act- Section 249- Subsection 249(3.1) Hybrid potential where IP with little recapture (p. 19:14) It may be possible to use a hybrid transaction to reconcile a US acquiror’s desire to acquire the IP as an asset acquisition with a vendor’s desire to sell shares …. ...

Example 3 The beneficiaries of a trust may include a second trust – which will be deemed by (c)(i) to be related to the first trust during the period that the second trust is a beneficiary thereof. ...