inducement

14 May 2001 Internal T.I. 2001-0065717 F - PAIEMENT INCITATIF REVENUE DE LOCATION -- summary under Current expense vs. capital acquisition

CCRA indicated that tenant inducements made by a landlord in the form of building additions or improvements to the rented premises were non-deductible capital expenditures of the landlord.

By services, 7 January, 2024

Glencore Canada Corporation v. Canada, 2024 FCA 3 -- summary under Paragraph 12(1)(x)

An integrated nickel-mining public company (“Falconbridge”), entered into merger agreements with a more junior public company (“Diamond Fields”) which, through a 75%-owned subsidiary, held a valuable deposit at Voisey’s Bay in Newfoundland. The merger agreements provided for the immediate payment by Diamond Fields of a “Commitment Fee” of $28.2 million, and for the payment of a break fee of $73.3 million (calculated to bring the total of the two fees (the “Fees”) to 2.5% of the transaction value) on the completion by Diamond Fields of any competing offer.

14 November 2007 Internal T.I. 2007-0254601I7 F - Paiement incitatif - Bon de souscription -- summary under Subparagraph 12(1)(x)(iii)

As part of transactions for a sale of a business of Aco to a purchaser (Bco) for a cash sale price, and the entering into of an agreement for the provision of services by Aco to Bco (the “Operating Agreement”), the parent of Bco (Cco) agreed to issue a warrant on its shares to Aco.

inducement

inducement

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