Corporate Tax

by Yona Traubici

A Tax on Repurchases of Equity, Including Share Buybacks

The 2023 Federal Budget included draft legislation which would implement a 2% tax on public corporations’ repurchasing of shares from their investor...

by Rafia Javaid

Strengthening the Intergenerational Business Transfer Framework

The Intergenerational Business Transfer (“IBT”) regulations came into effect on June 29, 2021, through Bill C-208. Before this, when paren...

by Bhavika Chadha

Overview of the Employee Ownership Trust

Employee ownership is used to describe any arrangement in which a company’s employees may own shares in the company or the right to the value of sha...