Inversions
Mitel/Polycom
Overview
The acquisition of Polycom, a NASDAQ-listed U.S. corporation by Mitel (a TSX and NASDAQ-listed Canadian corporation) in a Delaware merger...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Public Transactions - Mergers & Acquisitions - Cross-Border Acquisitions - Outbound - Delaware etc. Mergers | acquisition of Polycom by Mitel in Delaware merger for cash and Mitel shares | 2001 |
Pozen/Tribute
Overview
Tribute is proposing an inversion transaction (targeted to be completed in Q4, 2015) with Pozen, a Delaware public company, which would...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Public Transactions - Mergers & Acquisitions - Cross-Border Acquisitions - Inbound - New NR Holdco (Inversion) | Acquisition of Pozen and Tribute by Irish holdco | 221 |
Progressive/Waste Management
Overview
It is proposed that Waste Connections, a NYSE-listed Delaware corporation, will effect a reverse takeover of Progressive, a TSX and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Public Transactions - Mergers & Acquisitions - Cross-Border Acquisitions - Inbound - Reverse takeovers | reverse takeover of Progressive Waste Solutions by Waste Management under Delaware merger | 195 |
Burger King/Tim Hortons
Overview
Burger King Worldwide and Tim Hortons will effectively combine so that they will be held indirectly by a TSX-listed Ontario partnership...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Public Transactions - Mergers & Acquisitions - Cross-Border Acquisitions - Inbound - Asset sale funding purchase | Merger of Tim Hortons and Burger King Worldwide in inversion transaction | 302 |
Auxilium/QLT
Overview
To effect the combination of Auxilium and QLT, AcquireCo, an indirect wholly owned subsidiary of QLT, will be merged with and into...
Endo/Paladin
It is proposed that a newly-formed Irish company (New Endo) will become the publicly-traded holding company for two public companies: Endo (a US...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Public Transactions - Mergers & Acquisitions - Cross-Border Acquisitions - Inbound - New NR Holdco (Inversion) | Acquisition by Endo International (a newly-formed public plc) of Endo Health and Paladin with safe income strip, tuck-over option and taxable Canadian spin-off | 1724 |
| Tax Topics - Public Transactions - Spin-Offs & Distributions - Taxable spin-offs | Acquisition by Endo International (a newly-formed public plc) of Endo Health and Paladin with safe income strip, tuck-over option and taxable Canadian spin-off | 264 |
New Non-Resident Holdco
Maxar
Overview
In connection with regulatory approval of its acquisition of DigitalGlobe, Maxar Technologies Ltd. (“Maxar Canada”) committed that...
Bacanora
Overview
Bacanora Canada, whose key assets are Mexican subsidiaries holding lithium properties, is listed on the TSX, but its shares mostly trade...
Jackpotjoy/Intertain
Overview
Intertain, which is an OBCA holding company listed on the TSX, holds most of its assets in non-resident subsidiaries and generates...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Public Transactions - Mergers & Acquisitions - Cross-Border Acquisitions - Inbound - Exchangeable Share Acquisitions | Use by Intertain of an exchangeable share structure in connection with interposing a new public U.K. holding | 2740 |
New Canadian Holdco
Continental Gold/CGL Buritica
Overview
The common shareholders of Continental Gold (to be renamed CGL Buritica), which is a Bermuda corporation with central management and...
Outbound continuances
Encana/Ovintiv
Overview
It is proposed that Encana effectively be converted from a CBCA public corporation to a Delaware public corporation. This would occur in...
Epsilon
Overview
Epsilon is an Alberta corporation holding, through US subsidiaries, a profitable U.S. oil and gas business. It is proposing to continue...
Revett
Overview
Shareholders of Revett Minerals are being asked to approve an application under s. 188 of the Canada Business Corporations Act (the...
Gastar
Overview
Pursuant to a Plan of Arrangement under s. 193 of the ABCA, the jurisdiction of incorporation of Gastar will be changed from Alberta to...
Franchise Services/Hertz
Overview
In order to merge the car rental business of Adreca, a private Delaware corporation, with the car rental business of FSNA, a TSXV-listed...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Public Transactions - Mergers & Acquisitions - Cross-Border Acquisitions - Outbound - Continuance and Merger | Continuance of Franchise Services of North America Inc. to Delaware and merger with Macquarie-financed purchaser of a Hertz car rental business | 688 |
Outbound mergers
GWRC/GWRI
Overview. The sole asset of GWRC is a 48% equity interest in GWRI. In order to take advantage of a term of bonds previously issued by GWRI, which...