Purchase and sale of a business

Learn about the income tax aspects of the purchase and sale of a business from both the buyer’s and seller’s points of view. Both asset transactions and share transactions are covered.

Event Details

Location and date:
Online On-Demand Event

The purchase and sale of a business can be approached from many different points of view. When clients approach you to assist in the acquisition or sale of a business, many issues arise, such as:

  • How is the business valued?
  • How will the transaction be financed?
  • What accounting issues are raised?
  • What are the tax considerations?

Many professional advisers will have roles in the purchase and sale transaction. The role of an accountant is much broader than just advising on tax considerations.

You may need to assist with:

  • valuations and financing
  • cash flow statements
  • general advice to either the buyer or seller

This course is based on the Income Tax Act effective as of April 21, 2016, and incorporates pending legislation announced up to and including that date.

Additional options and pricing may be available. See pricing and registration for more details.



$395.00

10 CPD hour(s)
Pricing & registration

You will learn about:

  • sale of shares and the capital gains deduction
  • sale of shares and tax deferral/planning opportunities
  • mutual tax issues in a share purchase or sale
  • losses and debt forgiveness
  • purchase and sale of shares — the buyer
  • purchase and sale of assets
  • reducing the purchase price
  • structuring the transaction

More Details:

Speakers/Presenters

Contacts

Please contact:

Member Development and Support
Tel: 1-888-337-3242
Email: pld@cpacanada.ca