Articles

Friends, Family & Close Business Associates Exemption

Nov 12, 2024

Ontario’s Friends, Family, and Close Business Associates (“FFBA”) exemption offers a flexible and practical path for certain issuers to raise capital from individuals within their trusted networks. This exemption allows companies to raise funds from personal connections without going through the costly and complex process of filing a prospectus, making it particularly valuable for startups and small businesses looking to leverage existing relationships for initial financing.

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Estate Freezes in Canada

Nov 12, 2024

Estate freezes are a popular tax-planning tool in Canada, particularly among business owners and high-net-worth individuals seeking to preserve family wealth and efficiently transfer assets to the next generation. Through an estate freeze, individuals can lock in the current value of their assets, allowing future growth to accrue to others (typically family members) while deferring or minimizing tax liabilities.

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Going Public on TSX-V with a Capital Pool Company

Nov 12, 2024

Going public in Canada can be a strategic step for companies seeking access to capital and increased visibility in the marketplace. For smaller companies using a reverse takeover (RTO) of a Capital Pool Company (CPC) on the TSX Venture Exchange (TSX-V) is an efficient and accessible route to achieve this. This article will walk you through how the process works, the advantages, and the essential steps involved.

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Ontario Accredited Investor Exemption

Nov 12, 2024

The Ontario Accredited Investor Exemption is one of the most important provisions under Ontario securities law, enabling certain individuals and entities with sufficient financial resources to participate in investments not typically available to the general public. This exemption allows qualified investors to purchase securities without the protection of a prospectus, which reduces regulatory barriers for companies raising capital but also increases risk for investors.

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