Administrative Policy
28 June 2001 External T.I. 2001-0073205 - SUBSTANTIAL ISSUER BID
Where a corporation proceeds with a substantial issuer bid at a price that is at a premium over the previous trading price of its shares on a...
4 October 2000 External T.I. 2000-0039205 - SPECIAL LIQUIDATION RIGHT TERM PREF. SHARES
"Generally, where a shareholder is entitled to have a share redeemed in the event of a sale or merger at any time of the underlying corporation,...
93 C.R. - Q. 10
A share is considered to be "convertible" or "exchangeable" for purposes of paragraph (b) where either the holder or the issuing corporation has...
2 November 89 T.I. (April 90 Access Letter, ¶1191)
An ESOP or an EVCP must require that the corporation redeem a shareholder's shares in certain circumstances for an amount determined in accordance...
Articles
Sugg, "Preferred Share Review: Anomalies and Traps for the Unwary", 1992 Conference Report, c.22.
Paragraph (a)
Subparagraph (a)(i)
Administrative Policy
30 March 2010 Internal T.I. 2010-0354391I7 F - P.VI.1:Rachat à l'enchère hollandaise modifiée
A Canadian public corporation (the “Corporation") purchased for cancellation common shares that were tendered to it under an issuer bid under...