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Canadian tax interpretations and transactional implications
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Table of Contents

Subtopics

  • Asset Purchases
  • Continuances/Migrations
  • Conversions
  • Deferred Unit (or RUR) Plans
  • DRIPs
  • Dual Share Class Eliminations
  • Internal S. 132.2/107.4 Mergers
  • Issuer Bids
  • Liquidity Program
  • Loss Utilizations/TRAs
  • Recapitalizations or note/pref exchanges
  • Releveragings
  • Share Consolidation
  • Share Dividend Programs
  • Share Ownership Restrictions

Navigation

  • Public Transactions
    • Mergers & Acquisitions
    • Offerings
    • Spin-Offs & Distributions
    • Other
      • Asset Purchases
      • Continuances/Migrations
      • Conversions
      • Deferred Unit (or RUR) Plans
      • DRIPs
      • Dual Share Class Eliminations
      • Internal S. 132.2/107.4 Mergers
      • Issuer Bids
      • Liquidity Program
      • Loss Utilizations/TRAs
      • Recapitalizations or note/pref exchanges
      • Releveragings
      • Share Consolidation
      • Share Dividend Programs
      • Share Ownership Restrictions
  • General Concepts
  • Statutory Interpretation
  • Income Tax Act
  • Income Tax Regulations
  • Income Tax Application Rules
  • Excise Tax Act
  • Other Legislation/Constitution
  • Treaties

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