Due Diligence in M&A Transactions: What Buyers Need to Know What Is Due Diligence? In Canadian mergers and acquisitions (M&A), due diligence is the comprehensive investigative process that allows a
Non-Non-Competition Covenants in Canada: What They Are and Whether They Are Enforceable A non-competition covenant (commonly referred to as a non-compete clause) is a contractual provision that prevents one party
Basket and Indemnity Cap in Canadian M&A Transactions What Is a Basket and Indemnity Cap in M&A Transactions? In a purchase agreement, the seller provides representations and warranties confirming that
Pay Less Tax on the Sale of your Business: Understanding the Impact of Allocations to Restrictive Covenants and the s.56(4) Election A restrictive covenant is essentially a commitment not to
Allocations of Purchase Price on the Sale of a Business – Be Wary of Section 68 When buying or selling the assets of a business, it is essential to negotiate
Tax Elections that Cancel GST/HST on the Sale of Assets Section 156(1) of the Excise Tax Act (Asset Purchase) – Form RC4616 In our last article, we looked at Election
Tax elections on the sale of a business: Avoiding GST/HST with the filing of Election 167 When selling a business in Canada, many buyers and sellers are surprised to learn
The LMIA Program: The Fastest Pathway to Canadian Citizenship for Foreign Investors It is no surprise that there are currently thousands of foreign nationals who would like to make their
Capital Gains Deduction Eligibility for Proprietors The Capital Gains Deduction is a powerful tool for business people available under Canadian income tax law. Where it is available, it allows business-people
The Tax Implications of Selling Assets or Shares in a Business Transaction If you are looking to purchase a new business in Ontario or sell your existing business, there are
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