Words and Phrases - "financial report"
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 Phrasesfinancial report
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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|