Words and Phrases - "doctrine of merger"

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Devon Canada Corporation v. The Queen, 2018 TCC 170

disposition of surrendered stock options occurred under doctrine of merger

Two public-company predecessors by amalgamation of the taxpayer made cash payments for the surrender by employees of their options previously...

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Words and Phrases
doctrine of merger
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Eligible Capital Expenditure payments made to target’s employees for surrendering their options on target’s acquisition were mostly deductible by it 309
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) - Subparagraph 20(1)(e)(i) quaere whether “sale” includes a sale to a 3rd party 177
Tax Topics - Income Tax Act - Section 111 - Subsection 111(5.2) stock option surrender payments of target deductible under s. 111(5.2) 62
Tax Topics - Income Tax Act - Section 54 - Adjusted Cost Base "cost" implies the acquisition of an asset 172