Explore key tax issues that may arise with respect to unanimous shareholders agreements (“USA”), with topics including deemed ownership, de jure and de facto control, life insurance, and USA flexibility. This on-demand program was originally presented as an in-person program titled In-Depth USAs on November 20, 2025. Total running time is 41 minutes.

Unanimous shareholder agreements are critical tools for lawyers advising closely held corporations and shareholders. Examine USAs within the Alberta corporate law context. Utilizing precedent agreements and checklists, explore key drafting considerations, various common provisions and clauses, navigating involuntary transfer situations, dispute resolution mechanisms, tax issues, and ethical and practice management-related considerations. These on-demand programs were originally presented as an in-person program titled In-Depth USAs on November 20, 2025. Total running time of each presentation is between is 34 minutes to 1 hour, 11 minutes.

This paper focuses on two particular aspects of advising a business owner who is planning for retirement: the succession of the business itself and planning for the succession of the owner’s recreational property located in Canada or the United States. The author looks carefully at the tax and estate planning issues for business owners and focuses on the situation where the plan is to transfer the business to family members. This paper was drawn from materials presented at the Advising an Aging Population seminar held in May 2012.