Share Exchanges (Section 51, 85.1, 86 and 86.1)

Presented by the Taxation Law Section
Co-Chairs:  Brian R. Carr, Thorsteinssons LLP | Ed Kroft, Q.C., Bennett Jones LLP

COST FOR INDIVIDUAL RECORDING
CBA members: $55
CBA Young Lawyer Members (<5 years): $40
CBA Student members: $10
Non-members: $220
Government: $110
Plus applicable taxes

Purchase this recording or the full group of recordings for best rates.

Group rates available. Please contact pd@cba.org.

Share Exchanges (Section 51, 85.1, 86 and 86.1)

This portion of the Tax Law for Lawyers course deals with various debt exchange and share exchange rollover provisions, including sections 51, 86, 85.1 and 86.1. Also discussed is the use of various price adjustment clauses, consideration adjustment clauses, and elected amount adjustment clauses. The equitable remedies of rectification and rescission are dealt with, including recent jurisprudence which severely narrows the scope of the rectification and rescission remedies.

Speaker

Don Cherniawsky, Q.C., Felesky Flynn LLP