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Canadian M&A Law

Friday, April 28, 2017 | Ideas and resources on the law of mergers & acquisitions

Category Archives: Tax Issues

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ASX Requirement for Non-transferable Exchangeable Shares may Disadvantage Australian Corporations looking at a Canadian Acquisition Transaction

Posted in Competition / Foreign Investment, Cross-Border M&A, Tax Issues

On March 31, 2014, Mamba Minerals, together with its wholly-owned subsidiary, Champion Exchange (Canco), completed the acquisition of all of the common shares of Champion Iron Mines (Champion) by means of a court-approved plan of arrangement. The transaction was structured …

U.S. and Canadian Law: Six Key Differences for Investors

Posted in Competition / Foreign Investment, Cross-Border M&A, Employment and Pension Issues, Securities Law, Tax Issues

While Canada’s legal environment will feel familiar to companies and counsel from the U.S., Europe and Commonwealth countries, there are some significant points of distinction. In this article, Samantha Horn and Kaleb Honsberger of Stikeman Elliott’s M&A Group consider six …

Canadian M&A in 2013

Posted in Competition / Foreign Investment, Controlled Auctions, Cross-Border M&A, Defensive Tactics, Employment and Pension Issues, Marketplace Trends, Negotiated Transactions, Private Equity, Securities Law, Shareholder Rights, Take-Over Bids / Tender Offers, Tax Issues

In the first of a two-part series looking at the state of M&A law in Canada, members of Stikeman Elliott’s national M&A group discuss 2013’s top issues and trends from a variety of perspectives. Part One begins with an overview …

Canada-U.S. Tax Treaty Changes

Posted in Cross-Border M&A, Tax Issues

On December 14, 2007, the fifth Protocol to the Canada-U.S. Income Tax Convention (the “Treaty”) was ratified by Canada when Bill S-2 received royal assent. The U.S. has yet to complete its ratification process and the Protocol will enter into …