Purchase of a Business – Tax Considerations from Theory to Practice, Recorded Webinar Available September 29, 2021

Format: Recorded Webinar
Product ID: 000000000010096043
Evaluating the metrics of the business itself is certainly key to a successful acquisition, but the tax considerations should not be overlooked and should form an integral part of the decision-making process.

Evaluating the metrics of the business itself is certainly key to a successful acquisition, but the tax considerations should not be overlooked and should form an integral part of the decision-making process. There are a couple of different ways that a business acquisition can be structured, and the tax implications will vary for each.

Join Marie-Soleil Landry, a partner with McCarthy Tetrault, whose tax practice focuses on Mergers and Acquisitions, for a broad overview of the tax considerations for buying a business, as well as practical tips legal matters. The webinar will walk the participants through the key steps of either a share or asset purchase process and will highlight the specific tax and other practical considerations associated with each. Considering her expertise, the participants will benefit from Ms. Landry’s wealth of anecdotal experience and editorial comments.

More specifically, topics covered will include:

  1. Sale of a Corporation
    • Pre-Closing Steps
      • Tax Due Diligence
      • Negotiation (and signature) of a Share-Purchase Agreement
      • Elaboration of an Acquisition Structure
      • Pre-Closing Reorganization
    • Closing
      • Acquisition of Control
      • Stock Options
      • Flow of Funds
      • Restrictive Covenants
      • Earn-out Clause
      • Election to Cease to be a Public Corporation
    • Post-Closing
      • Compliance
      • Transaction Fees
      • Post-Closing Reorganization
      • Indemnity
  1. Sale of Assets
    • Sales Tax
    • Other Tax Elections
    • Allocation of Purchase Price
    • Other tax considerations
  2. Certain Considerations Related to Non-Resident Sellers and Purchasers

Target Audience

This webinar will be of most interest to accountants, tax practitioners, and other practitioners involved in business transfers. 

Professional Development Credits

Wolters Kluwer professional development programs are designed to meet the continuing education requirements of a variety of professional associations. These requirements do vary by association and region. Please consult your provincial association to ensure this webinar meets the continuing professional development standards for your specific situation.

Registrations for each Live Webinar are available until the start of each program. We reserve the right to substitute speakers in the case of instructor illness. In the event that we must cancel a Live Webinar, all registrants will be notified immediately and given the opportunity to either transfer their registration to another Live Webinar or a Recorded Webinar or obtain a refund. For all Live Webinars that are recorded, participants will have access to the recording for three months following the Live Webinar. Partial credit will not be awarded for attendees that are not present for the entirety of the Live Webinar. Credit will not be awarded if an attendee does not answer all of the polling questions (where applicable). Additional credit will not be awarded due to the instructor presenting over the allotted time.

More Information
Contributors Marie-Soleil Landry
Format Recorded Webinar
Library Tax
Subject Area Corporate Tax
Marie-Soleil Landry
Me Marie-Soleil Landry

Marie-Soleil Landry est sociétaire au sein du groupe du droit fiscal de McCarthy Tétrault à Montréal. Sa pratique porte sur tous les aspects du droit fiscal, notamment la planification fiscale, la fiscalité internationale et la fiscalité des sociétés minières. Me Landry participe à l'analyse et au développement de stratégies complexes dans le cadre d'opérations commerciales variées effectuées par les clients du cabinet, telles les fusions, acquisitions et réorganisations transfrontalières, et ce, tant pour les sociétés ouvertes que fermées.
Après avoir obtenu un baccalauréat en droit de l'Université Laval en 2010, Me Landry a obtenu le diplôme de Maîtrise en fiscalité dans le cadre du programme offert par l'Université de Sherbrooke. Elle est membre de l'Association du Barreau canadien, de l'Association du Jeune Barreau de Montréal, de l'APFF et de la Fondation canadienne de fiscalité. Me Landry a été admise au Barreau du Québec en 2012.