Please choose between the following three options for navigation.
• The purchase and sale of assets• Non-depreciable capital property• Depreciable property• Eligible capital property• Inventory• Accounts receivable• Prepaid expenses• Allocation of purchase price• Putting the sale proceeds in the hands of the shareholder• Other matters
• Overview of a share sale• Overview of the lifetime capital gains deduction• Qualified small business corporation shares
• The application of subsection 55(2) • The paragraph 55(3)(a) exception• Purifications• Safe income stripping• Butterfly transactions• Knowing when subsection 55(2) applies
• Transferring shares to family members• Section 84.1• Sale to employees• Acquisition of control
• Interest deductibility• Instalment sales• Earnouts• Non-competition agreements• Other considerations on the purchase and sale of a business• Abbreviations
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September 18, 2017
Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.