Insights
8 min read
Financing a business acquisition in Canada
How buyers assemble the price of a Canadian business from their own money and borrowed money, including when the buyers are the managers. The piece sets out the federal loan program’s current limits and works through an example at September 2026 rates.
7 min read
How to buy a business in Canada
The purchase of an owner operated Canadian business in the order it happens, from writing down what you want to the months after closing. The rules a buyer meets on the way are marked where they apply.
6 min read
Selling a business to your children in Canada
Since 2024, a sale to your child’s company can be taxed as a capital gain when the business passes to the next generation. Here are the two routes the law allows and what happens if a condition breaks.
6 min read
Selling your business to your employees through a trust
The $10 million capital gains exemption on a sale to an employee ownership trust is now permanent. What the trust is, and how a sale to it qualifies and pays out.
5 min read
CEBA loans fall due on December 31. What that means for a sale
The remaining Canada Emergency Business Account loans fall due on December 31, 2026. For an owner who is selling, the balance is debt paid from the proceeds, and a buyer will ask about it.
7 min read
Canada halves its tax rate on new business investment
Ottawa will let businesses write off most new equipment and software in the year they start using it, permanently. Here is what Finance announced on September 15 and which assets it leaves out, with the steps still ahead before the rules become law.
