Adriana Diamond
Adriana is a corporate-commercial law clerk at Kalfa Law Firm. Prior to joining Kalfa Law Adriana spent three years at a large international law firm as a
Employment Considerations in Mergers and Acquisitions
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
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…
Why a Section 85 Rollover is Recommended for Holding Companies
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
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
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
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…
