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SCC denies leave to appeal in break fee case

Thorsteinssons LLP
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Canada
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May 6 2013

In Morguard Corporation v. The Queen, the Federal Court of Appeal (FCA) upheld a Tax Court decision that a "break fee" received by a parent company

Transactions to minimize the tax implications of the twenty-one-year rule for trusts

Fasken Martineau DuMoulin LLP
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Canada
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April 30 2013

For income tax purposes, trusts are generally deemed to dispose of their capital property every 21 years following their creation, resulting in the

CRA confirms tax treatment of US downstream absorptive merger

Thorsteinssons LLP
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Canada, USA
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April 2 2013

In 2012-0449371I7, the Canada Revenue Agency (CRA) confirmed that a both an upstream and a downstream absorptive merger under US corporate law would

Budget 2013: deconstructing derivatives capturing character conversion transactions

McMillan LLP
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Canada
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March 27 2013

One of the "tax loopholes" targeted in Budget 2013 is a category of financial transactions dubbed "character conversion transactions" by the

Recent developments for the fourth quarter 2012

Baker & McKenzie
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Austria, Belgium, Canada, China, Ireland, Luxembourg, Malaysia, Morocco, Philippines, Singapore, South Korea, Spain, United Kingdom, USA
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March 18 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter

New tax issues for foreign buyers

Borden Ladner Gervais LLP
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Canada
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March 6 2013

One of the most important considerations for M&A purchasers (especially in cross-border transactions) is managing tax issues

Spin-outs in M&A: bridging the valuation gap

Borden Ladner Gervais LLP
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Canada
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February 6 2013

When companies are reportedly sitting on plenty of money, it might be expected that they would spend freely when it comes to acquisitions. However

M&A: what to expect in 2013?

Borden Ladner Gervais LLP
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Canada
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January 31 2013

The beginning of a new year is an occasion for looking back and for making predictions. In the M&A world, a look back on 2012 is striking because of

Relieving and clarifying changes to Canadian basis bump rules

Blake Cassels & Graydon LLP
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Canada
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January 18 2013

On December 21, 2012, the Minister of Finance released for consultation draft legislative proposals (the December 21 Proposals) to implement certain

Canadian M&A outlook for 2013

Stikeman Elliott LLP
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Canada
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January 4 2013

In our M&A Outlook for 2012, we posed the question of whether the proverbial glass was half empty or half full. A year later, the future of Canadian M&A

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Search results

SCC denies leave to appeal in break fee case

Transactions to minimize the tax implications of the twenty-one-year rule for trusts

CRA confirms tax treatment of US downstream absorptive merger

Budget 2013: deconstructing derivatives capturing character conversion transactions

Recent developments for the fourth quarter 2012

New tax issues for foreign buyers

Spin-outs in M&A: bridging the valuation gap

M&A: what to expect in 2013?

Relieving and clarifying changes to Canadian basis bump rules

Canadian M&A outlook for 2013

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