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Tax efficient reorganizations to: |
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facilitate a division of the business among shareholders, including divisive (“butterfly”) reorganizations |
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maintain access to the capital gains exemption |
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provide access to tax losses in another entity |
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preserve family wealth and minimize tax on the death of a shareholder, including estate freeze transactions |
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facilitate a shareholder buy-out |
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facilitate a marital settlement |
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maintain status as a “Canadian-controlled private corporation” |
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provide asset protection |