Words and Phrases - "listed"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Joint Committee, "Definition of 'Public Corporation'", 4 March 2019 Joint Committee Submission

Summary Under
Tax Topics - Income Tax Act - Section 89 - Subsection 89(1) - Public Corporation - Paragraph (a)
shares of Target are considered to be listed up until the completion of the delisting process
  • Acquisitionco, a private company, acquires all the shares of Targetco, a public corporation, and immediately amalgamated with it.
  • 2017-0723771C6...

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Words and Phrases
listed
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(ii) Targetco now held 100% by Acquisitionco, and with a formal delisting imminent, is still listed, so that Amalco will be tainted under s. 87(2)(ii) 305