in consequence of

Janette Pantry, Carrie Smit, "Tax Considerations in Restructuring under the Companies’ Creditors Arrangement Act", draft 2020 CTF Annual Conference paper -- summary under Subsection 79(2)

Janette Pantry, Carrie Smit, "Tax Considerations in Restructuring under the Companies’ Creditors Arrangement Act", draft 2020 CTF Annual Conference paper
Summary Under
Tax Topics - Income Tax Act - Section 79 - Subsection 79(2)

Description of credit bid (pp. 11-12)

  • Under a credit bid, which allows an existing secured creditor to bid up to the full face amount of their...

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in consequence of

Hallbauer v. R., 98 DTC 6275, [1998] 3 CTC 115 (FCA) -- summary under Subsection 79(2)

Full Title
Hallbauer v. R., 98 DTC 6275, [1998] 3 CTC 115 (FCA)
Summary Under
Tax Topics - Income Tax Act - Section 79 - Subsection 79(2)

The transfer by the taxpayer to his sister and former wife of his interest in two buildings in consideration for a reduction in the amount he owed...

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in consequence of
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