Authors: Ryan M.P. Shewchuk and Chris McLaughlin-Chernecki

This paper discusses common issues arising in private mergers and acquisitions, where owner-manager sellers have implemented tax-planned structures, and the benefits available under properly executed and maintained ownership structures. One primary case study will be used to explain the purpose of a simplified but common tax-planned structure and the benefits derived by sellers. A secondary case study shows a non-tax-planned structure to juxtapose against the primary case study, illustrating the disadvantages of not engaging in tax planning in advance of a contemplated sale.

These materials are part of a collection presented at LESA’s Legal Strategies in Mergers & Acquisitions program in Edmonton on April 29, 2025.