Webcast description

When performing a corporate reorganization, tax efficiency is critically important. This webcast focuses on the many traps that can interfere with a good tax plan, as well as some of the fundamental corporate concepts that need to be kept in mind to successfully complete a corporate reorganization. 

Some specific issues that are relevant to cross-border reorganizations will also be considered. 

The webcast will not cover are specific traps related to particular types of reorganizations and traps that are directed at individuals. It will also not discuss the general anti-avoidance rule in any detail. 

• update and refresh fundamental corporate tax concepts that drive corporation reorganizations
• cover recent legislative and administrative changes affecting cross-border reorganization
• provide an update on relevant ethical issues

Presentation outline

• Corporate Law Traps 
   o Parent and subsidiary shares
   o Solvency requirements
• Paid-up Capital
   o Section 84
   o Copthorne/GAAR
• Non Arm’s-Length Transaction
   o Section 69
   o Subsection 69(11)
• Fraudulent Conveyance Legislation
• International Issue
   o Section 116
   o Unlimited liability corporations

System requirements

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Lori Mathison, BComm, LLB, BCL, CGA, is a tax partner with the law firm of Fraser Milner Casgrain LLP. Her practice focuses on tax planning for corporations and individuals and on representing taxpayers in their dealings with taxation authorities and through the court process. Her specialized tax advice assists clients in planning complex domestic and cross-border transactions. She is frequently involved in second-opinion work and in the implementation of tax-efficient structures for clients. She also enjoys a reputation for successfully resolving tax disputes.

Lori has lectured and written on tax issues for various organizations, including CGA-BC, CGA-Canada, Canadian Institute for Chartered Accountants, Canadian Tax Foundation, and Continuing Legal Education. Lori is a Trustee of the Vancouver Public Library and a former Trustee of the CGA-BC Educational Foundation.