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Matthew Clark×
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OC-62031-05In this presentation, Matthew Clark identifies select tax issues in the purchase and sale of a business for asset sales and share sales. This on-demand program was originally presented as an in-person program in March 2017.
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OC-62256Explore the things you didn’t think you needed to know about shareholder agreements in this informative on-demand program. For over 40 years, presenter Gary Clark has worked with some of Western Canada’s most successful business owners and is an industry recognized expert in the area of Shareholder Agreements. This on-demand program was originally broadcasted as a webinar on November 23, 2021. Total running time is 1 hour, 22 minutes.
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62031.05This paper considers select tax issues and opportunities in structuring the purchase and sale of a business. In particular, it reviews the relevant considerations when deciding whether to structure a sale as assets or shares, and the tax issues that may arise. Additionally, it discusses how vendors can plan ahead and prepare for a sale in order to maximize after-tax return, including qualifying for the capital gains exemption. It also considers the impact of the repeal of the Eligible Capital Property rules on the structure of a purchase and sale as a hybrid transaction, and uses an example case study to demonstrate the concepts being discussed. Finally, it highlights the restrictive covenant rules relevant to the purchase and sale of a business. This paper is part of a collection presented at LESA’s Buying and Selling a Business seminar held in Edmonton on March 2, 2017 and in Calgary on March 9, 2017.
