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That return is 4 pages and several other schedules are required which can make it a 6 or seven page return.
If you combined with other US taxpayers own more than 50% of actual or equitable interest in your foreign corporation, it is then defined as a Controlled Foreign Corporation (CFC), If it is a CFC, certain types of income (Subpart F income) may be taxed and flow through to the US shareholders and cause them to pay tax on that income on their US personal or business tax returns.
A transaction legally structured as an acquisition may have the effect of placing one party's business under the indirect ownership of the other party's shareholders, while a transaction legally structured as a merger may give each party's shareholders partial ownership and control of the combined enterprise.
A deal may be euphemistically called a "merger of equals" if both CEOs agree that joining together is in the best interest of both of their companies, while when the deal is unfriendly (that is, when the management of the target company opposes the deal) it may be regarded as an "acquisition".
e-Laws provides online access to official copies of Ontario’s statutes and regulations.
A statute, also known as an Act, is a law passed by a Legislature.
Printouts of those copies are also official copies of the law.
It also includes a balance sheet for the corporation and and income and expense sheet for the current year for the corporation.
The return also must include data on transactions between you and the foreign corporation, original capital contributions, and other relevant data.
Such purchase may be of 100%, or nearly 100%, of the assets or ownership equity of the acquired entity.
Consolidation occurs when two companies combine to form a new enterprise altogether, and neither of the previous companies remains independently.