The Univar Appeal: A Pyrrhic Victory For Indirect Acquisitions in Canada

Author: Nathan Boidman

In this article published in Tax Notes International, Davies partner Nathan Boidman reviews the decision by the Federal Court of Appeal in Univar Holdco Canada ULC v. The Queen, particularly in the context of the 2016 Income Tax Act amendments concerning surplus stripping rules and the general anti-avoidance rule on foreign parties’ recovery of funds invested in indirect acquisitions of Canadian targets.

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Nathan Boidman
Nathan Boidman

Senior Counsel




Disclosure Rules for Nominee Contracts Come into Force in Québec

Oct. 02, 2020 - Bill 42, An Act to give effect to fiscal measures announced in the Budget Speech delivered on 21 March 2019 and to various other measures was assented to on September 24, 2020, bringing into force the new rules respecting the disclosure of nominee contracts to Revenu Québec (RQ ). The...