What is a small business deduction and how does it apply to associated corporations? If you are a small business owner of a Canadian Controlled Private Corporation (CCPC), with less
Employment Considerations in Mergers and Acquisitions When considering an acquisition of a Canadian business, due diligence related to employment and labour matters is critical as there are various issues that
PPSA – Know your Security Registration The Personal Property Security Act (Ontario) (“PPSA”) (the “Act”), offers a complete set of regulations to control creditors’ and debtors’ rights when personal property
On the Roll Again – Why a Section 85 Rollover is Recommended for Holding Companies Section 85 rollovers are a preferred method of transferring assets from one entity to another
Starting a business without commercial space Securing commercial space is generally a prerequisite to operating a business. Zoning laws typically restrict setting up a commercial entity outside of a commercially
Section 85 Rollovers Brief Summary Section 85 of the Income Tax Act (“ITA”) is an important tool in the tax arsenal of corporations. It can be used in many instances
Earn-Outs It is not uncommon for purchasers and sellers to disagree on the price of a business. This is especially true today in the face of economic uncertainty resulting from
Employment Insurance Eligibility for Corporate Shareholders Employment Insurance eligibility while holding shares in a corporation Pandemic related restrictions forced a significant number of Canadians into unemployment. Out of work, many
Officers’ Duties and Responsibilities Within a Canadian Private Corporation There is a common breakdown of managerial power and control distributed within the organization of Canadian Private Corporations. Directors are in
Due Diligence in M&A Transactions What is Due Diligence? Due diligence in a catch-all term alluding to the process that buyers undertake to familiarize themselves with the business and assets
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