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Tag: Advance Rulling

INCOME TAX LAW: A Share Purchase vs. an Asset Purchase of an Incorporated Business

This article is attempting to illustrate the type of reasoning necessary in order to decide if an asset purchase or share purchase of an incorporated business is best.  As well as what short of spin-offs, butterflies or other divisive reorganizations for tax planning would be advantageous when purchasing a company that may have more than one location or subsidiaries etc… And then finally the process in preparing a request for an Advance Ruling from CRA and what the CRA looks for when providing you with an answer.

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