Wealth Matters

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July 15, 2021

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Update on Bill C-208; New taxation rules impacting transfers of family businesses to the next generation

Stephen Sweeney, William J. Fowlis, Catherine (Cathie) Brayley

In our previous article on this topic, we discussed Bill C-208 (the “Legislation”), a Private Member’s bill that amends the Income Tax Act[1] (the “Act”) to change certain rules in sections 55 and 84.1 of the Act to facilitate intergenerational...

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