Is it Time to Restructure?
Discusses the benefits of restructuring a business in order to see capital gains exemptions
Shareholders Agreements & CCPC Status
Discusses the case of Bagtech Inc. v. R where the court confirmed that shareholder agreement can be taken into account in determining CCPC status, as long as the agreement qualifies as a unanimous shareholder agreement
Succession and Minority Shareholders
Discusses that even when a business is not doing well there is opportunity to start planning for succession and for it be a great benefit to the client
Maintaining Accurate Corporate Records
Outlines a few considerations for keeping proper minute books and corporate records
The Purchase Agreement: Preamble
Discusses the introductory components of a contract, such as the title, date, parties, recitals and “lead in” to the meat of the agreement
Competition Law Update: The Tervita Case
Discussed the case of Tervita Corp. v. Canada and how it attracted a lot of attention under the Competition Act
Earn-Outs & Post-Closing Integration
Outlines the various aspects of earn-out provisions and when they are advisable
The Lifetime Capital Gains Exemption
In order to qualify for the lifetime capital gains exemption, the shares must pass three separate tests
2015 Merger Thresholds Announced
The thresholds for pre-merger review under the Investment Canada Act and pre-merger notification under the Competition Act will both be increased in 2015
Social Media and the M&A Transaction
Discusses all the relevant information needed around social media accounts when selling a business
The Purchase and Sale Agreement
First in a series of planned posts discussing the structure and components of a typical purchase and sale agreement
Due Diligence & Legal Audit
Discusses the numerous benefits of conducting a pre-sale legal audit