Divisive Reorganizations

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: $75
CBA Young Lawyer Members (<5 years): $50
CBA Student members: $15
Non-members: $175
Government: $115
Plus applicable taxes

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

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

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