Tag archives: control

Harmonizing cash collateral perfection rules between Canada and the U.S.

In secured financing transactions, cash is a popular and useful form of collateral. It is fully liquid, readily available and transferrable, and its value is always known. A debtor holding cash in a deposit account may wish or be required to use it as collateral for obligations such as loans, repurchases and derivative transactions. In … Continue reading

Tax implications of acquisitions of control

Acquiring control of another company has several tax consequences, many of which are potentially adverse for the acquiring party. It is important to consider them early on in the acquisition process. Generally, an acquisition of control occurs when a person or entity acquires sufficient shares of a company so that they have the right to … Continue reading
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