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TECHNIQUE REORGANISATION PAPILLON [1 record]

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Record 1 1987-06-15

English

Subject field(s)
  • Financial and Budgetary Management
  • Taxation
CONT

The so-called "butterfly" reorganization technique set out in paragraph 55(3)(b) of the Income Tax Act was originally devised to effect a tax-deferred transfer of a corporation's assets to its shareholders in circumstances where the economic ownership of those assets remained substantially unchanged.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Fiscalité

Spanish

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