Words and Phrases - "financial report"
Canada v. Rio Tinto Alcan Inc., 2018 FCA 124
takeover bid circular was not a financial report
The taxpayer, a Canadian public company listed on the TSX and NYSE and in London, made a hostile bid for a French public company (“Pechiney”)....
Words and Phrases
financial reportLocations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Oversight or Investment Management | dealer and professional fees incurred by a public board in determining to make a bid, as contrasted to implementation, were currently deductible | 348 |
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(bb) | deduction was available for advisory fees respecting proposed acquisitin or divestiture of a whole company | 492 |