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02198aam a2200409Ii 4500 001 DFC0B6C00C2C11EAA2E5F95597128E48 003 SILO 005 20191121010049 008 190318s2019 onc b 001 0 eng d 020 $a 9780779889440 020 $a 0779889444 035 $a (OCoLC)1089848731 040 $a YDX $b eng $e rda $c YDX $d UNBCA $d YDX $d OCLCF $d LGG $d SILO 043 $a n-cn--- 050 4 $a KE5920.C6 $b L36 2019 055 08 $a KF6499 .ZA2 $b T393 2019 $2 kfmod 100 1 $a Lamarre, Paul $c (Lawyer), $e author. 245 10 $a Taxation of corporate reorganizations / $c Paul Lamarre, Colin Campbell, Raj Juneja. 250 $a Third edition. 264 1 $a Toronto : $b Thomson Reuters Canada, $c [2019] 300 $a lxxii, 805 pages ; $c 23 cm 500 $a Includes table of cases and statutory references. 500 $a At head of title "Carswell." 504 $a Includes bibliographical references and index. 505 0 $a Introduction -- Non-arm's length transfers of property -- Tax deferred rollovers : section 85(1) -- Capital reorganizations -- Surplus stripping -- Share for share exchanges : section 85.1 -- Amalgamations -- Capital gains strips and divisive reorganizations -- Winding-up -- Continuance and corporate migration -- Acquisitions of control -- The eligible dividend regime -- Employee stock options. 650 0 $a Corporate reorganizations $x Taxation $z Canada. 650 0 $a Consolidation and merger of corporations $x Law and legislation $x Law and legislation $z Canada. 650 0 $a Corporate reorganizations $x Law and legislation $x Law and legislation $z Canada. 650 7 $a Consolidation and merger of corporations $x Law and legislation. $x Law and legislation. $2 fast $0 (OCoLC)fst00875693 650 7 $a Corporate reorganizations $x Taxation. $2 fast $0 (OCoLC)fst00879712 650 7 $a Corporate reorganizations $x Law and legislation. $x Law and legislation. $2 fast $0 (OCoLC)fst00879713 651 7 $a Canada. $2 fast $0 (OCoLC)fst01204310 700 1 $a Campbell, Colin $c (Lawyer), $e author. 700 1 $a Juneja, Raj $c (Lawyer), $e author. 941 $a 1 952 $l OVUX522 $d 20231019023642.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=DFC0B6C00C2C11EAA2E5F95597128E48Initiate Another SILO Locator Search