Author: Darryl Antel

Family property divisions involving one or more shareholders of a Canadian-controlled private corporation can present both the opportunity for a tax-efficient property division and significant tax risks for both the transferor and transferee of property. The focus of this paper is on the tax risks, with the intention of allowing the reader to identify potential issues and protect their clients by seeking expert advice where warranted.

This paper was presented at LESA’s Business Issues in Family Law webinar series on November 2, 2021 and November 9, 2021.