Subsection 55(3.02)

Administrative Policy

2021 Ruling 2020-0852951R3 - Public Spin-Off Butterfly

Background

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

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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