by VDT Attorneys | Nov 6, 2025 | Corporate structuring, Deal Brokerage, M&A Advisory
In today’s competitive business environment, access to finance is frequently the key factor between growth and stagnation. Whether in mergers and acquisitions, private equity transactions, venture capital investments, or start-up funding, security plays a critical...
by VDT Attorneys | Sep 17, 2025 | Corporate advisors, Corporate structuring, Hybrid equity instrument, Income Tax Act, International Tax Law, Preference shares
Hybrid equity instruments aim to prevent the use of financial instruments masquerading as equity when they have debt-like characteristics. Dividends received by qualifying hybrid equity instruments would then be reclassified as income. The current anti-avoidance...
by VDT Attorneys | Sep 1, 2025 | Corporate structuring, Income Tax Act, International Tax Law, Preference shares
Current anti-avoidance rules under section 8EWhere instruments have the characteristics of debt but are structured as equity, the anti-avoidance provisions embodied in section 8E of the ITA become applicable. The taxing event envisaged by section 8E of the ITA is that...
by VDT Attorneys | Apr 22, 2024 | Corporate, Corporate structuring, Estate Planning, Tax, Trust
A trust is a unique legal entity created to hold assets for the benefit of its beneficiaries. Trustees are entrusted to manage the trust’s affairs in favour of the beneficiaries according to the provisions of the trust deed. As a separate legal entity distinct...
