The 2015 Federal Budget proposes substantial changes to the provisions of subsection 55(2), which changes will broaden the circumstances in which intercorporate dividends will be recharacterized as capital gains. TJ Kang will review the implications of those proposed changes.
TJ Kang, Partner at McCarthy Tétrault, provides tax advice to both public and private enterprises relating to domestic and international tax planning, mergers and acquisitions, reorganizations, and capital market transactions. He has particular expertise in advising participants in the energy and natural resources sector.