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  5. BAM: Does the move of its headquarters affect the Canadian Corporation status of this and its related companies and thus the dividend tax credit? [Brookfield Asset Management Ltd. Class A Limited Voting Shares]
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Q: Does the move of its headquarters affect the Canadian Corporation status of this and its related companies and thus the dividend tax credit?
Asked by Greg on November 01, 2024
5i Research Answer:

It's possible but we need to see the full circular when it comes out to confirm. It is likely BAM may set up an exchangeable share type of scenario to defer tax hits, but we need to see the documents before we can definitively answer this.