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• 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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January 9, 2017
Canada is celebrating its 150th anniversary. We’re celebrating you, Canadian CPAs. Tell us why you’re proud to be a Canadian CPA. Then watch for our big celebration in July.
March 1, 2017
Gain practical organizational insights and learn from industry experts at this annual event for not-for-profit financial leaders.