PLZ Law Blog

Category Archives: Income Tax Reassements & Audits

INCOME TAX LAW: A Share Purchase vs. an Asset Purchase of an Incorporated Business

Date: May 4, 2010 | Author: Jeff Levy, HBSc, MBA, CFA, AMP, JD

This article is attempting to illustrate the type of reasoning necessary in order to decide if an asset purchase or share purchase of an incorporated business is best.  As well as what short of spin-offs, butterflies or other divisive reorganizations for tax planning would be advantageous when purchasing a company that may have more than one location or ...

INCOME TAX LAW: General Anti-Avoidance Rule

Date: May 4, 2010 | Author: Jeff Levy, HBSc, MBA, CFA, AMP, JD

The GAAR:  Overriding, Overarching or Just Over? In most legal structures, rules and regulations tend to expressly or implicitly instruct or guide a person or any other legal entity for that matter, on how to conduct its affairs internally or externally (in regards to the public).  Further, with the passage of time, courts, regulatory bodies ...


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