selling

How to Avoid Section 84.1 Surplus Stripping When Selling Shares in Canada

How to Avoid Section 84.1 Surplus Stripping When Selling Shares in Canada

Section 84.1 of the Income Tax Act can turn a tax-efficient business transaction into a fully taxable event. This article shows business owners and advisors how to avoid common pitfalls, outlining practical steps to structure share sales, family transfers, and business exits so you remain compliant and minimize costly tax consequences.

Asset Sale vs. Share Sale: Choosing the Right Approach When Selling a Business in Ontario

Asset Sale vs. Share Sale: Choosing the Right Approach When Selling a Business in Ontario

When selling a business in Ontario, one of the first decisions owners face is whether to structure the deal as an asset sale or a share sale. Each approach comes with distinct legal, tax, and practical considerations that affect both the buyer and the seller. This guide breaks down the key differences, advantages, and drawbacks of each option—and how to decide which structure best suits your goals.

Vendor Take-Back Mortgages Surge as Traditional Lending Tightens: What Ontario Sellers and Buyers Need to Know

Vendor Take-Back Mortgages Surge as Traditional Lending Tightens: What Ontario Sellers and Buyers Need to Know

Vendor take-back (VTB) mortgages are rapidly gaining popularity in Ontario as traditional lenders tighten mortgage approvals. This seller-financed option helps buyers bridge financing gaps while allowing sellers to earn steady income from their property equity. Learn how VTBs work, their benefits for both parties, and why Realtors should be aware of this growing trend in today’s real estate market.

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