Articles

S. 85 Rollovers under the Income Tax Act (Canada)

Nov 19, 2024

Section 85 of the Income Tax Act (Canada) (“ITA”) offers a valuable tax-planning tool for business owners, allowing them to transfer assets to a corporation without triggering immediate taxable gains.

Read More

Ontario Offering Memorandum Exemption

Nov 19, 2024

One key provision under Ontario securities law that allows certain businesses to raise capital without the burden of a prospectus is the Offering Memorandum Exemption. This exemption provides an alternative route for companies seeking to raise funds through the issuance of securities, without the need to file a formal prospectus.

Read More

Real Estate Investment Funds with an LP Structure

Nov 19, 2024

Real estate investment funds have become increasingly popular for those seeking diversified real estate exposure without the complexities of direct ownership. In Ontario, one of the most common and effective structures for setting up a real estate investment fund is through a limited partnership (LP) with a general partner (GP).

Read More

Startup Toolkit: Legal Essentials for Ontario Business

Nov 18, 2024

Launching a startup is an exciting journey, but navigating the legal landscape can be daunting for new entrepreneurs. This guide provides a roadmap for incorporating your business, protecting your intellectual property (IP), and accessing funding while ensuring compliance with Ontario laws.

Read More