Income Trust Laws in Canada

I'm a new IB analyst for one of the larger Canadian banks. I wanted to know if anyone could give me some idea as to the effect of the new tax fairness law in Canada (income trust taxation) on the deal flow...esp oil and gas. Right now in Canada we are in a position of some doubt as to the committment of our government toward the new laws on income trusts. What is the outlook for i-banks that work in Oil and Gas in Canada?

3 Comments
 

there's probably going to be a ton of consolidation of small income trusts in the near term, as well as a lot of income trusts re-IPOing as corporations as we get closer to the tax law changes

 

It has totally stalled the deal flow in the oil and gas industry. Mostly this is because of the "undue expansion" part of the act. Organisations are just waiting to see what will happen. It has already killed shiningbank/rider and crescent point/mission is uncertain.

I agree with thatguy, there is going to be a lot of consolidation in the trust sector. The trust model won't disappear entirely, though because there is still demand for the product.

 

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