Butterfly Conservation has been taking comprehensive surveys of Britain's butterfly and moth populations for the last 50 years.

Interview with MD and CEO, Hyundai Motor

Twinkle Khanna says she's rather clumsy and talent-less, but is good at turning a patch of land into a beautiful garden.

It is interesting to note how Apple has swiftly phased out the butterfly keyboards from its MacBook lineup.

It’s not a new concept as the personal versus professional has spawned many ideas but most of the time, they work because of their intensity, which Maska lacks.

Belgian waffles may be about to become more environmentally friendly.

Rotch Library - N6488.I8 V433 2019 P4

Bates, G. M. (Gerard Maxwell), 1950- author

The morpho butterfly appears blue but it isn't actually. It looks blue not because of pigment but because of some very fancy scales on its wings.

Butterfly enthusiasts can look forward to an Instagram live with women butterfly experts from India, and a webinar on butterflies from other countries

Rotch Library - PJ7916.S53 C63 2016

Butterfly reorganizations are among the most complex subjects in Canadian tax. Be fully versed with the most comprehensive resource available. Now available online, use your subscription to:

• Search research content instantly
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This third edition of Understanding Section 55 and Butterfly Reorganizations is an essential reference for tax and legal professionals specializing in mergers and acquisitions. This extensively revised edition is the definitive source for in-depth analysis and authoritative information, including:

• Various technical amendments released over the years that have altered the tax rules governing butterfly reorganizations.  
• Department of Finance comfort letters indicating Finance’s intention to propose additional changes to various aspects of section 55.
• Tax court decisions that have prompted the Canada Revenue Agency to change its interpretation of how section 55 applies in certain circumstances (e.g., in the calculation of safe income) and the meaning of certain terms in the tax law (e.g., "series of transactions", "in contemplation of").
• Current reorganization techniques, practical examples and case studies of butterfly reorganizations within Canada.

Understanding Section 55 and Butterfly Reorganizations, 3rd Edition provides a comprehensive analysis of section 55 in its entirety, including the calculation of safe income. Topics covered include:

• Subsection 55(2): The Basics
• Paragraph 55(3)(A) Exemption
• What Is a Butterfly?
• The Pro Rata Distribution Requirement
• The Butterfly Exemption Denial Rules
• Exceptions to the Butterfly Exemption Denial Rules and Various Interpretive Rules
• Related Issues

Rick McLean, CA, is a partner in the Mergers & Acquisitions Tax Services Group at KPMG LLP and leader of KPMG’s Corporate Reorganizations Tax practice in Toronto.  Rick specializes in and has extensive experience in structuring Canadian and international mergers, acquisitions, divestitures and corporate reorganizations, including public company spin-off transactions. Rick advises both public and private companies on M&A and corporate reorganization tax issues. The book includes contributions from KPMG Tax professionals across Canada who specialize in providing tax advice on complex corporate reorganization and M&A transactions.

If you would like more details about this product, or would like to order a copy online, please click here.