312 Search Results Found

Succession planning The most common form of succession planning involves utilizing section 86 of the Income Tax Act to effectively "freeze" the value of an individual's estate for estate tax…

Exiting or onboarding shareholders, directors or officers Corporate changes involving exiting or onboarding shareholders, directors, or officers are routine and also crucial events in the life of a corporation. Shareholders…

Amalgamations, Amendments, Dissolutions Amalgamations Amalgamations are legal processes through which two or more corporations combine to form a single entity. This strategic restructuring can offer various benefits, including operational efficiency,…

Section 85 rollovers and Section 86 Share Exchange Section 85 Rollover A Section 85 rollover is a tax-deferred transaction allowed under Section 85 of the Canadian Income Tax Act which…

Tax-driven Reorganizations, Purifications, Butterfly Transactions Tax-driven reorganizations are complex restructuring strategies used by Canadian businesses to achieve various tax advantages. This may include consolidating corporate entities, transferring assets or liabilities…

Employee stock option and Incentive plans An employee stock option plan (ESOP) is a program that allows employees to purchase shares of their employer's stock at a predetermined price, known…

Employment agreements / Independent Contractor Agreements Key internal corporate governance contracts are employment agreements and independent contractor agreements which govern the rights, roles and obligations of a company's workers. Employment…

Shareholder agreements Shareholders agreements are contracts entered into by the shareholders of a company to govern their relationship and protect their respective interests. These agreements typically address matters such as…