{"id":259860,"date":"2025-10-23T13:31:13","date_gmt":"2025-10-23T17:31:13","guid":{"rendered":"https:\/\/www.mapleleaffoods.com\/fr\/?post_type=mlfcorp_news&#038;p=259860"},"modified":"2025-10-23T13:31:19","modified_gmt":"2025-10-23T17:31:19","slug":"scission-les-aliments-maple-leaf-canada-packers-repartition-du-prix-de-base-rajuste","status":"publish","type":"mlfcorp_news","link":"https:\/\/www.mapleleaffoods.com\/fr\/news\/scission-les-aliments-maple-leaf-canada-packers-repartition-du-prix-de-base-rajuste\/","title":{"rendered":"Scission Les Aliments Maple Leaf \u2013 Canada Packers\u00a0: R\u00e9partition du prix de base rajust\u00e9"},"content":{"rendered":"\n<p>Le 1<sup>er<\/sup>&nbsp;octobre&nbsp;2025, Les Aliments Maple Leaf Inc. (\u00ab&nbsp;Aliments Maple Leaf&nbsp;\u00bb) a annonc\u00e9 avoir termin\u00e9 la scission de ses activit\u00e9s de porc avec Canada Packers&nbsp;Inc. (\u00ab&nbsp;Canada&nbsp;Packers&nbsp;\u00bb) (collectivement avec Les Aliments Maple Leaf, les \u00ab&nbsp;soci\u00e9t\u00e9s&nbsp;\u00bb), r\u00e9alis\u00e9e dans le cadre d\u2019un plan d\u2019arrangement pr\u00e9vu par la loi (l\u2019\u00ab&nbsp;arrangement&nbsp;\u00bb).<\/p>\n\n\n\n<p>Pour en savoir davantage sur l\u2019arrangement, il convient de consulter la circulaire d\u2019information de la direction des Aliments Maple Leaf dat\u00e9e du 1<sup>er<\/sup>&nbsp;mai (la \u00ab&nbsp;circulaire&nbsp;\u00bb), disponible sur le profil SEDAR+ des Aliments Maple Leaf \u00e0 l\u2019adresse www.sedarplus.ca.<\/p>\n\n\n\n<p>Dans le cadre de l\u2019arrangement, les actionnaires des Aliments Maple Leaf ont conserv\u00e9 leur participation dans les actions ordinaires des Aliments Maple Leaf et ont re\u00e7u une r\u00e9partition au prorata des actions ordinaires de Canada Packers. En vertu de la <em>Loi de l\u2019imp\u00f4t sur le revenu (Canada)<\/em>, le prix de base rajust\u00e9 global pour un actionnaire des Aliments Maple Leaf imm\u00e9diatement avant l\u2019arrangement doit \u00eatre r\u00e9parti entre les actions ordinaires des Aliments Maple Leaf d\u00e9tenues imm\u00e9diatement apr\u00e8s l\u2019arrangement et les actions ordinaires de Canada Packers re\u00e7ues dans le cadre de celui-ci, en proportion de la juste valeur marchande respective de ces actions au moment de l\u2019arrangement. <strong>La r\u00e9partition pr\u00e9sent\u00e9e ci-dessous repose sur l\u2019estimation, par les soci\u00e9t\u00e9s, de la juste valeur marchande de chacune d\u2019elles. Les soci\u00e9t\u00e9s consid\u00e8rent que cette r\u00e9partition est raisonnable aux fins de l\u2019imp\u00f4t sur le revenu canadien. Toutefois, cette r\u00e9partition n\u2019a pas de caract\u00e8re contraignant pour les actionnaires ni pour les autorit\u00e9s fiscales canadiennes.<\/strong><\/p>\n\n\n\n<p>Dans le cadre de l\u2019arrangement, le prix de base rajust\u00e9 global pour un actionnaire r\u00e9sident (tel que d\u00e9fini dans la circulaire) au titre des actions ordinaires des Aliments Maple Leaf d\u00e9tenues imm\u00e9diatement avant l\u2019arrangement peut \u00eatre attribu\u00e9 entre les actions ordinaires des Aliments Maple Leaf d\u00e9tenues apr\u00e8s l\u2019arrangement et les actions ordinaires de Canada Packers comme suit :<\/p>\n\n\n<div class=\"wp-list-block\">\n<ul class=\"wp-block-list\">\n<li>88,14\u00a0% aux actions ordinaires de Maple Leaf Foods;\u00a0et<\/li>\n\n\n\n<li>11,86\u00a0% aux actions ordinaires de Canada Packers.<\/li>\n<\/ul>\n<\/div>\n\n\n<p>Veuillez vous reporter \u00e0 la section \u00ab&nbsp;Incidences fiscales f\u00e9d\u00e9rales canadiennes \u00bb de la circulaire pour obtenir de plus amples renseignements sur les cons\u00e9quences de l\u2019arrangement en mati\u00e8re d\u2019imp\u00f4t f\u00e9d\u00e9ral sur le revenu canadien. L\u2019information contenue dans le pr\u00e9sent document est assujettie \u00e0 la discussion figurant dans la section \u00ab&nbsp;Incidences fiscales f\u00e9d\u00e9rales canadiennes \u00bb de la circulaire, et toutes les hypoth\u00e8ses, les r\u00e9serves et les limitations \u00e9nonc\u00e9es dans cette section s\u2019appliquent \u00e9galement aux renseignements contenus dans les pr\u00e9sentes. <strong>Le pr\u00e9sent avis ne constitue pas et ne vise pas \u00e0 servir de conseils juridiques ou fiscaux. Les actionnaires sont invit\u00e9s \u00e0 consulter leurs propres conseillers juridiques ou fiscaux, compte tenu de leur situation particuli\u00e8re.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le 1er&nbsp;octobre&nbsp;2025, Les Aliments Maple Leaf Inc. (\u00ab&nbsp;Aliments Maple Leaf&nbsp;\u00bb) a annonc\u00e9 avoir termin\u00e9 la scission de ses activit\u00e9s de [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":259862,"template":"","mlfcorp_news_category":[57],"class_list":["post-259860","mlfcorp_news","type-mlfcorp_news","status-publish","has-post-thumbnail","hentry","mlfcorp_news_category-enonces-operationnels"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Scission Les Aliments Maple Leaf \u2013 Canada Packers\u00a0: R\u00e9partition du prix de base rajust\u00e9<\/title>\n<meta name=\"description\" content=\"Le 1er octobre 2025, Les Aliments Maple Leaf Inc. a annonc\u00e9 avoir termin\u00e9 la scission de ses activit\u00e9s de porc avec Canada Packers Inc.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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