Information Circular


Also found in: Acronyms.

Information Circular

The agenda for a shareholder meeting. The board of directors or other, appropriate body sends the information circular to shareholders in anticipation of the meeting. Possible items on the information circular include board of directors elections, charter amendments, possible mergers, and so forth.
Mentioned in ?
References in periodicals archive ?
The information circular and proxy statement has been mailed to all company shareholders of record on June 20, 2008.
Because of TEI's substantial and continuing concerns about the proper application of the these provisions, we offer the following comments on the draft Information Circular.
It would be helpful if the final statement of Revenue Canada's revised administrative practice in Information Circular IC 87-2R addressed the statutory interpretation and application issues discussed here and provided guidance to mitigate fundamentally unnecessary and unreasonable concerns that could develop about the latitude provided to Revenue Canada in subsection 247(10) in the context of section 247 generally.
On May 21, 1993, Revenue Canada-Customs, Excise and Taxation issued an exposure draft of an information circular (IC) relating to procedures and guidelines for securing an Advance Pricing Agreement (APA) to confirm that a taxpayer's transfer pricing methodology and results will satisfy the requirements for dealing with related parties as though at arm's length.
A recent amendment of Information Circular 81-11R3 provides that payments toward an anticipated reassessment will now be accepted, but even under the amendment Revenue Canada will require designation of the taxation year involved.
The former procedure is governed by a non-statutory, administrative ruling procedure (which is described in Information Circular 70-6R2 (Sept.
The foregoing may be compared to Revenue Canada's approach as set out in the Information Circular at paragraph 14:

Full browser ?