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- Title
"CAPITAL" CONFUSION: THE EVOLVING TAX CHARACTERIZATION OF MERGER COSTS.
- Authors
Miller, Todd; Friedman, Michael; Thomas, Richard; Haney, Mary-Ann
- Abstract
Focuses on two court cases involving the treatment of merger costs from goods and services tax and an income tax in Canada. Details of the BJ Services Company Canada v. The Queen case; Information on the section 141.01 of the Excise Tax Act; Merger transaction dispute on the case of International Colin Energy Corp. v. The Queen; Organizational expenditures in Canada for tax purposes.
- Subjects
CANADA; ACTIONS &; defenses (Administrative law); MERGERS &; acquisitions; VALUE-added tax; INCOME tax; EXCISE tax laws; INTERNATIONAL Colin Energy Corp.
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2003, Vol 51, Issue 1, p528
- ISSN
0008-5111
- Publication type
Article