Canada

by KPMG
Although not defined by statute, the phrase ‘mergers and acquisitions’ (M&A) is used in Canada to describe combinations of business enterprises by means of an acquisition or other combination technique, such as an amalgamation, that is allowed under applicable corporate law. A merger or acquisition involving shares of a Canadian company or its assets can be completed in a number of ways, depending on the type of consideration to be paid, tax and financing considerations, as well as corporate law and regulatory issues. […] Read more

by KPMG
The M&A market in Canada has maintained steady, slow growth. Since the last edition of this chapter, tax developments relating to M&A have been limited. This chapter begins with an overview of recent developments in the Canadian tax environment for M&A, and proceeds by addressing the principal issues that face prospective purchasers of Canadian companies and their assets. […] Read more