Traduction de «risque que présente l'acheteur étranger » (Français → Anglais) :

(6.1) For the purposes of subsection (5), if a foreign purchaser issues shares of a class of its capital stock (in this subsection referred to as “foreign purchaser shares” ) to a trust under a court-approved plan or scheme of arrangement in consideration for which a vendor disposes of exchanged foreign shares that trade on a designated stock exchange to the purchaser solely for foreign purchaser shares that are widely traded on a designated stock exchange immediately after and as part of completion of the plan or scheme of arrangeme ...[+++]nt, the issuance to the trust is deemed to be an issuance to the vendor.

(5) Subject to subsections (3) and (6) and 95(2), where a corporation resident in a country other than Canada (in this section referred to as the “foreign purchaser”) issues shares of its capital stock (in this section referred to as the “issued foreign shares”) to a vendor in exchange for shares of the capital stock of another corporation resident in a country other than Canada (in this section referred to as the “exchanged foreign shares”) that were immediately before the exchange capital property of the vendor, except where the vendor has, in the vendor’s return of income for the taxation year in which the exchange occurred, included ...[+++]in computing the vendor’s income for that year any portion of the gain or loss, otherwise determined, from the disposition of the exchanged foreign shares, the vendor is deemed

Quite often the commercial risk on the foreign buyer is good.

We do this by operating on commercial principles and providing a wide range of products and services to Canadian companies, in particular, accounts receivables insurance — which is a very important tool for small companies — contract bonding, insurance and guarantees, political risk insurance for Canadian investments abroad and financing to foreign buyers to enable them to buy Canadian products.