Price Adjustment Clause

Table of Contents

Price Adjustment Clause
See Also(1)
Administrative Policy(1)

See Also

Calce Holdings Ltd. v. The Queen, 2005 DTC 959, 2005 TCC 335

The existence of an "anti-flip agreement" allegedly given by the taxpayer in connection with its purchase of shares (under which it would pay to...

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Tax Topics - General Concepts - Agency 94

Administrative Policy

4 May 2016 External T.I. 2016-0634551E5 - Ss 191(4) and PAC

CRAindicated that the operation of a price-adjustment clause on previously-redeemd preferred shares to reduce their redemption amount to less than...

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Tax Topics - Income Tax Act - Section 191 - Subsection 191(4) operation of a price adjustment clause to reduce preferred shares’ redemption amount to below the shares’ “specified amount” can result in full Part VI.1 tax 349

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