S. 86 business spin-offs
S. 86 non-business spin-offs
Intergeo/Mercator
Overview
Intergeo, a BVI subsidiary of a BVI holding company (Daselina) of a Russian billionaire, which unsuccessfully attempted to go public two...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Public Transactions - Mergers & Acquisitions - Cross-Border Acquisitions - Inbound - Reverse takeovers | Reverse takeover of Mercator by Intergeo with restricted board nominations rights and puts issued on s. 86 reorg | 1640 |
Shares for Shares and Nominal Cash
Rio Alto/Sulliden
Overview
Following the spin-off of SpinCo on a s. 86 reorg of Sulliden on the basis of 0.10 of a SpinCo Share for each (common) Sulliden Share,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Public Transactions - Mergers & Acquisitions - Mergers (mostly Plans of Arrangement) - Share-for-Share | S. 86 spin-off of Quebec property of Sulliden, and its acquistion on share-for share exchange by Rio Alto and amalgamation with Rio Alto subsidiary as a s. 368(a) reorg | 1759 |
Agnico/Yamana/Osisko
Overview
Under a CBCA Plan of Arrangement, each Osisko common share will be exchanged under s. 86 for one new (Class A) common share of Osisko and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Public Transactions - Mergers & Acquisitions - Mergers (mostly Plans of Arrangement) - Shares for Shares and Cash | Osisko s. 86 spin-off of New Osisko and exchange of Osisko shares for cash and shares of Agnico and Yamana | 792 |
Yoho/Storm
Overview
A subsidiary partnership of Yoho (Yoho Partnership) sold natural gas acreage to Storm on January 31, 2014 in consideration for $30M cash...
Fission/Alpha
Overview
Alpha and Fission (both TSXV-listed, and ABCA and CBCA corporations, respectively) will be transferring various (mostly uranium)...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Public Transactions - Mergers & Acquisitions - Mergers (mostly Plans of Arrangement) - Shares for Shares and Nominal Cash | S. 86 spin-offs of exploration companies by Alpha Minerals and Fission Uranium, and acquisition of Alpha Minerals by Fission Uranium | 767 |
IMZ/Chaparral/Hochschild
Overview
HOC, which is listed in the U.K. and headquartered in Peru, is interested in the 40% minority interest of IMZ in their Peruvian mining...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Public Transactions - Mergers & Acquisitions - Cross-Border Acquisitions - Inbound - Canadian Buyco | Spin-off by IMZ of Chaparral Gold in a s. 86 reorg, and acquisition of IMZ by Hochschild | 151 |
Resverlogix/RVX Therapeutics
Overview
Pursuant to an Alberta Plan of Arrangement, Resverlogix is effectively spinning-off Newco to its shareholders. Newco will hold...
C&C/Platino/Pacific Rubiales
See summary under Mergers
Erdene/Advanced Primary Materials
Current structure
Erdene is a TSX-listed corporation holding Cape Breton coal assets through its wholly-owned subsidiary, Erdene Resources Inc....
CTF/FleetCor
Proposed acquisition of CTF (a BC company) by FleetCor (a Luxembourg subsidiary of a NYSE listed company, namely, FleetCor Technologies, Inc.) for...