Tax Notes

May 25, 2016

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The “Delaware – Canco Straddle” for Canadian Tech Start-Ups

Greg P. Shannon

Canadian start-ups, including those in the information technology sector (i.e. mobile apps, computer software and other information technologies (“IT”)) may benefit from certain tax and corporate advantages of operating both a Canadian corporation (“CanCo”) and a U.S.-based corporation (often a...

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