Bulletin fiscal

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30 juin 2021

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( Disponible en anglais seulement )

New taxation rules impacting transfers of family businesses to the next generation; Everything you thought you knew about intergenerational transfers is now wrong

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

Owners of family small business corporations, family farming and fishing corporations, especially those contemplating intergenerational transfers of those businesses, should take note of a significant change to Canada’s tax laws designed to « level the playing-field » between related-party and arm’s-length transfers....

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