Divisive Reorganizations

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

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Non-members: $220
Government: $110
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Divisive Reorganizations

This seminar covers the basic elements of each of two types of divisive reorganizations: split-ups and spin-offs. It describes the internal reorganization exception under paragraph 55(3)(a) and the butterfly exception under paragraph 55(3)(b). The discussion highlights the policy foundations that animate the rules, and provide a broad overview of the major rules applicable in these transactions.

Speaker

Jeffrey Oldewening, McCarthy Tétrault LLP