Chapter One – Lecture Notes - Thor

Sale. Father. Active Business. Holdco. Client. FMV $760k. ACB $760k. Corporate. Stated Capital $760k. Tax PUC $760k (?) Opco. FMV $760k. ACB $760k. Corporate. Stated Capital $10k. Tax PUC $10k. 1 pref. share. 1 common. share. Holdco. Client. FMV $760k. ACB $760k. Corporate. Stated Capital $760k. Tax PUC $10k … ................
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