Pre-merger notification interpretation guideline number 10 : notifiable transactions regulations - transactions and events (Section 14 of the Regulations).: Iu54-35/10-2011E-PDF
"Section 14 of the Notifiable Transactions Regulations ("the Regulations") provides for the adjustment of the aggregate value of assets or the gross revenues from sales when a transaction or event has occurred after the close of the fiscal period for which audited financial statements are available. Adjustments may be made to reflect the transaction or event, the consequence of which, if taken into account, would affect the determination of whether notice is required under section 114 of the Act. Paragraph 14(2)(c) of the Regulations provides that a transaction or event referred to in subsection 14(1) of the Regulations includes any agreement, arrangement, understanding or other transaction or event that is likely to have a material effect on the aggregate value of the assets or gross revenues from sales of the parties to the proposed transaction or of their affiliates. A material effect is one which would affect the determination of whether notice is required under section 114 of the Act"--Background, p. 3.
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Department/Agency | Canada. Industry Canada. Canada. Competition Bureau. |
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Title | Pre-merger notification interpretation guideline number 10 : notifiable transactions regulations - transactions and events (Section 14 of the Regulations). |
Variant title | Notifiable transactions regulations - transactions and events (Section 14 of the Regulations) |
Publication type | Monograph |
Language | [English] |
Other language editions | [French] |
Format | Electronic |
Electronic document | |
Note(s) | "2011-06-20." Title from cover. Issued also in HTML format. The copy has been replaced on Aug. 1, 2018 as requested by the issuing department. "This publication replaces the following Competition Bureau publication: Enforcement Guidelines — Notifiable Transactions under Part IX of the Competition Act — Interpretation Guidelines, April 25, 2000." Issued also in French under title: Avis d'interprétation no 10 sur les préavis de fusion : Article 14 du Règlement sur les transactions devant faire l'objet d'un avis. Opérations ou événements. Includes bibliographical references. |
Publishing information | Gatineau, QC : Competition Bureau, 2011. |
Description | 5 p. |
ISBN | 978-1-100-18855-3 |
Catalogue number |
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Departmental catalogue number | 60920 |
Subject terms | Mergers Regulations Legislation |
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