Éric Gélinas, counsel at Lavery in the firm’s Corporate Law group and associate professor in the Tax Department at Université de Sherbrooke’s Faculty of Administration, published a volume entitled “L'article 55 L.I.R. et les réorganisations papillon, 2e édition” (“Section 55 (I.T.A.) and Butterfly Reorganizations, 2nd edition”). This work expounds on the “butterfly” reorganization technique as well as otheraspects of Section 55.
For more information about this reference book designed specifically for tax professionals working in the business mergers, acquisitions and reorganization field or to purchase the volume, click here.