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A proposed B.C. plan of arrangement contemplates that Coventry will sell its Ontario subsidiaries to a subsidiary of Chalice in consideration for Chalice shares, and then effect a stated capital distribution of the Chalice shares to the Coventry shareholders. ...
28 September 2012- 12:34am CRA indicates that trailer fees are GST/HST exempt only if the dealer is not providing on-going client services in order to earn the fees Email this Content CRA has ruled that trailer fees received by dealers from the investment manager for an investment fund (presumably, a mutual fund) will be considered to be exempt consideration for having facilitated the sale of shares in the fund only if the dealer does not provide any post-sale servicing of the investor's account in order to earn the trailer fees, e.g., regularly contacting the client to review the appropriateness of this investment, and reviewing alternatives. ...
18 August 2015- 2:25pm CRA rules on hybrid pipeline transaction Email this Content CRA has ruled on a sort of hybrid post-mortem transaction in which a portion of the estate’s common shares of "Investments" (which holds marketable securities and cash) are redeemed in its hands for a promissory note (thereby giving rise to a capital loss which will be carried back under s. 164(6) to the terminal year) and it sells the balance of its shares to a "Newco" in consideration for a Newco promissory note. ...
(The rollover in s. 85.(8) would not apply if the unitholders received rights under the rights plan as part of the consideration for their Fund units.) ...
14 August 2012- 10:53am Proposed Vector acquisition of 20-20 offers shareholders the option of utilizing safe income Email this Content In the proposed Vector acquisition of 20-20 for cash consideration (except for one 22% shareholder who is receiving partial rollover treatment), shareholders are being given the option of first transferring their shares of 20-20 into respective Newcos, having their Newco pay a safe income dividend (which might be a deemed dividend arising from a stated capital increase or a stock dividend) and selling their shares of Newco to Vector. ...
CRA ruled that payroll reimbursement payments which Company A will receive from the other two companies wil not be consideration for taxable supplies- notwithstanding that the individuals will be managed by Company A and will be treated only as its employees for source deduction and income tax reporting (T4) purposes. ...
CRA reasoned that the resulting settlement was merely "compensatory," so that the legal services were not received for the purpose of making taxable supplies for consideration, as required by ETA s. 141.01(2). ...
23 July 2014- 9:27am CRA finds that a non-resident partnership breaks a closely-related group connection for HST/GST purposes Email this Content Among other requirements for the HST/GST nil consideration election, those electing must be specified members of a "qualifying group" of corporations or Canadian partnerships which are closely related. ...
28 January 2013- 11:21am Keegan/PMI "merger of equals" addresses Canadian, Australian and U.S. shareholder issues Email this Content Keegan (a B.C. corporation listed on the TSX and NYSE MKT) will be acquiring all the shares of PMI (a B.C. company listed on the TSX and ASX) in consideration for Keegan shares, in what is styled as a merger of equals. ...
Accordingly, charges to a car company for the costs of loaner cars provided to dealership customers who were having their own cars serviced under warranty were considered to be part of the consideration for a single supply of repair services provided by the dealerships to the car company – so that the ITCs claimed by it for the Ontario HST on those charges were not recaptured. ...