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Canada's Jazz Air to restructure

Analysis

Jazz is working on a restructuring plan to accommodate the tax reform on income trusts, such as Jazz, passed in Canada last year. The reform is effective in 2011 and the company, which said the conversion costs - between CAD2 and CAD3 million this year - would not be recoverable. It has made completing the plan by year end one of its top priorities. It is currently reviewing options along with timing of potential changes in its corporate structure.

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