Tax Notes

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May 20, 2016

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Planning To Sell Goodwill – Tax Implications of the 2016 Federal Budget

Regan A. O’Neil

Eligible capital property (“ECP”) includes such things as customer lists, franchise rights, licenses, quotas and other intangibles.  ECP also includes goodwill, which in general terms is the value of a company beyond the value of its tangible and other specified...


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