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62542.01It is important for lawyers advising on estate freezes, succession planning, and business restructurings to understand section 51 share exchanges. This paper explores section 51 requirements and benefits, common applications, pitfalls and red flags, and key provisions in section 51 agreement. These materials were presented at LESA’s Tax-Deferred Share Exchanges Under Section 51: A Primer for Lawyers webinar on October 7, 2025.
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OC-62542Personal License $95.00Explore topics such as an overview of section 51 of the Income Tax Act, common applications, common pitfalls and red flags, and primary differences between section 51 rollovers, and section 85 and 86 rollovers. This on-demand program was originally broadcasted as a live webinar on October 7, 2025. Total running time is 40 minutes.Choose license This product has multiple variants. The options may be chosen on the product page
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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.Choose license This product has multiple variants. The options may be chosen on the product page
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OC-62256Personal License $95.00Explore 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.Choose license This product has multiple variants. The options may be chosen on the product page
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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.
