Structuring for new businesses or restructuring for existing businesses, including the use of family trusts, to:
•	minimize tax on current earnings
•	tax-efficiently fund shareholder expenses, such as post-secondary education for children
•	minimize tax on a future sale of the business
•	facilitate estate planning
•	facilitate exit planning
•	provide asset protection

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

Tax efficient business combinations, including amalgamations and wind-ups, to:
•	simplify the corporate structure
•	facilitate the acquisition of another business
•	utilize tax losses in another entity
•	achieve economies of scale

Advising on the tax aspects of acquiring a business, including:
•	analysis of the implications of an asset versus a share acquisition
•	structuring to allow the use of corporate funds to finance the acquisition
•	structuring to allow the future deduction of interest on the acquisition debt
•	analysis of the implications to the vendor, to facilitate buyer negotiation
•	structuring to minimize current tax for the post-acquisition business
•	structuring to minimize future tax on a resale of the business

Planning a tax efficient sale of the business, management buy-out or transition to the next generation, including:
•	analysis of the implications of an asset versus a share sale
•	structuring to access capital gains exemption
•	structuring to access “safe income” and the resulting tax deferral
•	analysis of the implications of non-competition arrangements
•	analysis of the implications to the buyer, to facilitate vendor negotiation