Documents Amalgamation

2700 Commerce Place 10155 - 102 Street Edmonton, Alberta Canada T5J 4G8 Tel. 780.429.1751 Fax. 780.424.5866 www.millerthomson.com MILLER TORONTO VANCOUVER CALGARY THOMSON…

Documents Carmen Theriault - Trustees - Directors of Private Companies: Which Hat Rules?

1. TRUSTEE-DIRECTORS OF PRIVATELYHELD COMPANIES – Which hat rules? Presented by: Carmen S. Thériault, Q.C. January 19, 2011 2. Duties Imposed UponDirectors :1. Must act…

Documents Taxes and Financial Innovation. Overview Basic tax features & security design Debt versus equity,...

Slide 1Taxes and Financial Innovation Slide 2 Overview Basic tax features & security design Debt versus equity, revisited Options & put-call parity Monetizing a gain…

Documents 2004 Buy/Sell Arrangements. 2004 XYZ Inc. Fair Market Value (FMV) = $2,000,000 Owners: John owns...

Slide 1 2004 Buy/Sell Arrangements Slide 2 2004 XYZ Inc. Fair Market Value (FMV) = $2,000,000 Owners:  John owns 50% of shares ACB of John’s shares $10,000 PUC of John’s…