Purchase and Sale of Shares
Author: Jessica Fabbro
This paper highlights common income tax considerations that arise in share purchase transactions, with an emphasis on particularly important items for non-tax practitioners to understand. Discussion begins with general income tax considerations and concludes with specific considerations for non-arm’s length purchase transactions.
This paper is part of a collection presented at LESA’s Tax Law for Corporate/Commercial Transactions program in Calgary on October 17, 2019 and in Edmonton on October 28, 2019.
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