Disponible en anglais seulement
Geoff Turner, partner in the firm's Taxation practice, will be co-lecturing in the 2nd Tax Planning for the Sale of a Business / Use of the Tax Cost Bump in an Acquisition.
The tax cost bump can be a key component of the purchaser’s acquisition strategy. The bump rules are very complex, and there are a number of anti-avoidance rules that could disqualify use of the bump. This presentation will provide the latest developments on the 88(1)(d) bump.
- Examples of strategic use of the tax cost bump in an acquisition
- Overview of the technical bump requirements
- Tax policy behind the bump
- Bump denial rules
- Proposed limits on bumping foreign affiliate shares