Canada: Shareholders

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How To Sell Your Family Business To Your Children Using Bill C-59 ‘Intergenerational Business Transfer Tax Rules’ Of The Income Tax Act (ITA)
For too long, Canadian tax law penalized business owners who wanted to keep their life’s work in the family. A sale to a stranger entitled the vendor to the lifetime capital gains exemption (LCGE) — currently $1,302,938 for 2026, indexed annually — sheltering over a million dollars of gain from tax.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Article
BC Court Of Appeal Affirms That Liquidation Orders Can Be “Just And Equitable” When Sought For The Purpose Of Monetizing A Shareholder Investment
Prior to Golden Spigot, the Court emphasized that section 324 “must be exercised judicially, on a principled basis, and in recognition of the reluctance of the Court to interfere lightly in the internal affairs of a company”, requiring more than a shareholder’s desire to monetize an investment in cases where partners were unable to negotiate a share purchase. By contrast, the Court in Golden Spigot accepted that the very nature of partners operating a closely-held business means that they would reasonably expect that dissolution of the company would result in circumstances of deadlock.
Canada Litigation
F
Fasken
Article
CSA Proposes Significant Reforms To Canada’s Bid And Ownership Disclosure Framework
The Canadian Securities Administrators have published proposed amendments that would fundamentally alter Canada's takeover bid, issuer bid and early warning reporting regimes. The proposals introduce a new selective repurchase exemption allowing issuers to buy back up to 5% of securities through private transactions, while simultaneously expanding disclosure requirements for derivative-based economic interests and activist shareholder positions. These changes aim to balance greater corporate flexibility...
Canada Commercial
FR
Fogler, Rubinoff LLP
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