Subsection 55(3.02)

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 55 - Subsection 55(1) - Distribution	successive butterflies by wholly-owned sub of Pubco and by Pubco in reliance on s. 55(3.02)	143

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 86 - Subsection 86(1)	new common shares created on s. 86 reorg then immediately converted under s. 51 back to old common shares	124
Tax Topics - Income Tax Act - Section 89 - Subsection 89(1) - Public Corporation - Paragraph (b)	public spinco to elect effective before its shares were listed	84
Tax Topics - General Concepts - Fair Market Value - Shares	FMV of listed shares based on their 5-day VWAP pre-spin-off or post spin-off	173
Tax Topics - Income Tax Act - Section 55 - Subsection 55(3.1) - Paragraph 55(3.1)(a)	pre-butterfly transactions included DC acquiring shares under a plan of arrangement	71

Parent is a public corporation with two classes of outstanding shares and has a specified shareholder (a CCPC) which holds its Parent...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 7 - Subsection 7(1.4)	stock options replaced by stock options with lower exercise price on shares of shrunken post-spin-off corp	131
Tax Topics - Income Tax Act - Section 89 - Subsection 89(1) - Public Corporation	election made for Newco that is spun-off by Pubco	130
Tax Topics - Income Tax Act - Section 85.1 - Subsection 85.1(1)	85.1 applicable on exchange by Pubco shareholders for shares of spin-off sub	142

You are here