| Tax Topics - Income Tax Act - Section 100 - Subsection 100(2.1) |
s. 100(2.1) applies to non-qualifying amalgamation |
64 |
| Tax Topics - Income Tax Act - Section 111 - Subsection 111(12) |
application following amalgamation |
113 |
| Tax Topics - Income Tax Act - Section 116 - Subsection 116(1) |
deemed tcp following amalgamation |
167 |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(5.1) |
continuity of s. 13(5.1) on amalgamation |
132 |
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) |
Amalco can continue objection and receive refunds |
157 |
| Tax Topics - Income Tax Act - Section 169 |
Amalco can continue objection |
103 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(n) |
reserve after amalgamation |
62 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Shareholder |
shareholder need not hold shares |
88 |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(3.1) |
deemed non-arm's length relationship on amalgamation |
172 |
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(7) - Paragraph 256(7)(b) |
related party, majority and 50% group exceptions |
495 |
| Tax Topics - Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) - Subparagraph 40(1)(a)(iii) |
reserve after amalgamation |
62 |
| Tax Topics - Income Tax Act - Section 66.7 - Subsection 66.7(7) |
successoring where non-wholly owned amalgamation |
109 |
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(13) |
no disposition of predecessor property on general principles |
113 |
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(1.4) |
s. 87(5) not applicable |
112 |
| Tax Topics - Income Tax Act - Section 80.01 - Subsection 80.01(3) |
non-87 amalgamation/no FX gain |
165 |
| Tax Topics - Income Tax Act - Section 84 - Subsection 84(3) |
no deemed dividend to dissenter on amalgamation |
87 |
| Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) |
election filing by Amalco |
109 |
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(1.1) |
s. 87(1.1) qualifies for all s. 87 purposes |
66 |
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(1.2) |
successoring where non-wholly owned amalgamation |
109 |
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(10) |
deemed listing of temporary Amalco shares |
120 |
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(11) |
gain if high PUC is sub shares |
55 |
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(1) |
presumptive satisfaction of s. 87(1)(a)/dissent and squeeze-outs onside |
297 |
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(a) |
new corp/deemed year end coinciding or not with acquisition of control |
758 |
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(b) |
Amalco must follow predecessor's valuation method subject to truer picture doctrine |
64 |
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(c) |
reserve after amalgamation |
113 |
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(d) |
cost amount carryover |
149 |
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(e.1) |
s. 100(2.1) applies to non-qualifying amalgamation |
64 |
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(o) |
no continuity rule for non-security options |
139 |
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(q) |
pre-amalgamation services |
106 |
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(2.11) |
loss-carry back to parent |
169 |
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(2.1) |
dovetailing with s. 88(1.1) |
44 |
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(3.1) |
|
346 |
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(3) |
PUC shifts |
189 |
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(4) |
fractional share cash/ACB or value shift/implied non-recognition for predecessor shares |
281 |
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(7) |
dovetailing with s. 78 and 112(12) |
191 |
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(9) |
allocation of s. 87(9)(c)(ii) excess as parent chooses |
230 |
| Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(d) |
late designation |
122 |
| Tax Topics - Income Tax Act - Section 88 - Subsection 88(1.1) |
dovetailing with s. 87(2.1) |
62 |
| Tax Topics - Income Tax Act - Section 98 - Subsection 98(5) |
partnership dissolution on amalgamation |
137 |
| Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2.2) |
deemed non-arm's length relationship on amalgamation |
467 |
| Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2) |
deemed non-arm's length relationship on amalgamation |
371 |
| Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(14) |
class continuity on non-arm's length amalgamation |
327 |
| Tax Topics - Income Tax Act - Section 249 - Subsection 249(3) |
|
136 |
| Tax Topics - Income Tax Act - Section 22 - Subsection 22(1) |
|
179 |
