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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

Tax Court of Canada renders decision on taxation of break fees

Fasken Martineau DuMoulin LLP
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Canada
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May 24 2012

On February 24, 2012, the Tax Court of Canada ("TCC") rendered its decision in Morguard Corporation v. Her Majesty the Queen (2012 TCC 55 PDF) on the issue of the taxation of break fees received in the context of a takeover bid pursuant to a "lock-up agreement"

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Fasken Martineau DuMoulin LLP
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United Kingdom
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January 17 2012

The Government announced in the Budget 2011 that it would bring forward proposals to support investment in smaller, early stage companies

HM Treasury consults on reforms to tax advantaged venture capital schemes last chance to comment

Fasken Martineau DuMoulin LLP
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Canada
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September 16 2011

Many private UK biotech and medtech companies have raised equity financing from high net worth individuals under the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) schemes

Classic concepts in commodity tax, v.1 - Joint Ventures and the GSTHST

Fasken Martineau DuMoulin LLP
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Canada
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September 12 2011

Under the general GSTHST rules imposed by Part IX the Excise Tax Act, where parties come together in a joint venture (but not by way of partnership) each of the co-venturers must account separately for its pro rata share of the GSTHST collected by the joint venture, and similarly must claim input tax credits only for its pro rata share of the joint venture's GSTHST expenses

Voting rights in cross-border exchangeable share transactions

Fasken Martineau DuMoulin LLP
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Canada
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November 3 2010

US and other foreign acquirers continue to be active suitors for Canadian businesses

Search results

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

Tax Court of Canada renders decision on taxation of break fees

SEIS

HM Treasury consults on reforms to tax advantaged venture capital schemes last chance to comment

Classic concepts in commodity tax, v.1 - Joint Ventures and the GSTHST

Voting rights in cross-border exchangeable share transactions

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