Groupe Dupuis Paquin

Reorganization, merger and liquidation

Throughout a company's life, managers must take decisive actions like buying a competitor, creating a subsidiary, establishing an estate plan, etc… Each of these transactions entails exchanges, conversions, redemptions and issuances of shares or, at the very least, a review of the company's corporate structure to see if it suits the expected objectives. In the course of these corporate reorganizations, tax concerns play a major role.

Admittedly, one important objective will be to defer tax payment whenever possible. Another objective will be to claim deductions and losses as needed. That being said, all the necessary procedures must be scrupulously completed and all stakeholders must have a common understanding of the underlying reasons for each action taken. Clear documentation must describe the different steps and enable all important elements to be taken into account and addressed.

At DUPUIS PAQUIN, thanks to our partners, we can help you get the most beneficial tax outcome when making reorganization decisions.

In this practice area, our team meets your needs in several ways, including:

  • Planning reorganization transactions, merger and liquidation in terms of their tax impacts;
  • Conversion and cancellation of shares with regard to tax considerations;
  • Drafting agreements, regulations and articles of amalgamation with regard to tax considerations.