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The informal description given to a contemplated arrangement, permitted by the Canada Revenue Agency in certain circumstances, to facilitate the formal transfer of ownership of certain corporate property without immediate tax consequences.

Trial concluded in January 2020 and since then there had been public health directives greatly restricting business operations in British Columbia; Both parties were given leave to return to court to ensure that any prospective support orders reflected any COVID-19 related impacts on incomes that were of more than temporary nature.