Show download pdf controls
  • What interests in a foreign company are taken into account in the control tests?

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    In most cases, an interest in a foreign company will be held in the form of shares. This interest can be held either directly or indirectly through other entities. At a particular time, your interests in a foreign company include the interests you hold in the company as well as the interests you are entitled to acquire.

    The interests of your associates in a foreign company are also relevant for determining whether you have an interest in the company.

    Last modified: 05 Dec 2006QC 17522