Business Sale
113 guides on business sale for Canadians — newest first.
Alberta vs Ontario: Small-Business Tax on a $500K Sale (2026)
Sell a small business for a $500K gain and the province you live in changes the tax bill. Alberta tops out at 48% combined versus Ontario's 53.53%, and caps probate at $525 versus Ontario's $6,750 — here is the worked...
11 min readSelling a $1.8M Ontario Incorporated Consulting Business in 2026: LCGE + Section 85 Rollover + Tax-Deferred Deployment
Sarah Patel is selling her Toronto management consulting Inc. for $1.8M after 18 years. The buyer wants shares, not assets. The $1.25M LCGE shelters most of the gain — but the $550K taxable slice, the Section 84.1 trap, the capital gains reserve, and the post-sale…
15 min readSelling a $3.2M Ontario Family Business to Your Adult Child in 2026: Bill C-208 Intergenerational Rollover Math + LCGE Stacking
Robert Singh, 64, wants to sell his Mississauga manufacturing CCPC to his daughter Priya for $3.2M. Before Bill C-208, that transaction would have been taxed as a deemed dividend at 47.74% — roughly $1.5M of tax with no access to the lifetime capital gains…
15 min readAuto Shop Owner in Alberta with a $1M Asset Sale: Equipment Recapture vs Goodwill Split in 2026
Ray Fonseca is selling his Calgary auto shop for $1M in an asset deal. The buyer wants maximum value on the equipment — lifts, alignment machines, compressors — because that creates fat CCA deductions. Ray wants maximum...
14 min readConstruction Company Owner in Alberta with a $5M Sale: LCGE Plus Spousal Trust Multiplication in 2026
A Calgary construction company owner selling for $5M faces a $1.18M tax bill with a single LCGE — or as low as $380K with spousal and family trust multiplication. The $800K gap is decided by trust structure, QSBC...
14 min readDairy Farmer in Quebec with a $2M Bill C-208 Transfer: Selling to Your Child's Corporation in 2026
Marc Tremblay is transferring his Quebec dairy farm corporation — land, buildings, equipment, livestock, and $1.1M of supply management quota — to his adult daughter's newly incorporated farm corporation for $2M. Bill...
14 min readDentist in BC with a $3M Practice Sale: Share Deal vs Asset Deal Math in 2026
Dr. Priya Sandhu is selling her Vancouver dental practice — a BC professional corporation — for $3M. The buyer wants assets. Priya wants shares. The difference between the two structures is roughly $400K in tax. Here's...
14 min readGrain Farmer in Manitoba with a $3M LCGE Claim: Purifying the Corporation Before Sale in 2026
A Manitoba grain farmer selling a $3M incorporated farm faces two tests that decide whether the $1.25M LCGE shelters the gain or gets denied entirely. The 90% active asset test at sale and the 50% test for the preceding...
14 min readHotel Owner in Manitoba with a $5M Earnout: Vendor Take-Back Mortgage vs Lump Sum in 2026
Raj Anand is selling his Brandon, Manitoba hotel corporation for $5M — but the buyer wants $3M cash at closing and a $2M vendor take-back mortgage over five years. The alternative: a clean $4.5M all-cash offer from a...
14 min readLandscaper in BC with a $1M Business Sale: Maximizing the LCGE on Qualified Shares in 2026
A BC landscaper looking to sell an incorporated landscaping business for $1M can shelter the entire capital gain under the $1.25M LCGE — but only if the shares pass the active business asset test, the 24-month holding...
12 min readLogistics Company Owner in Quebec with a $3M Earnout: Capital Gains Reserve and Revenu Québec Rules in 2026
Marc Tremblay is selling his Quebec logistics company for $3M via an earnout paid over four years. The capital gains reserve under Section 40(1)(a)(iii) lets him spread the taxable gain across multiple years — keeping each year's 50%-included slice closer to the…
14 min readManufacturing Owner in Alberta with a $2M Earnout: CRA Reserve Election to Spread Gains in 2026
Rick Brauer is selling his Alberta precision-manufacturing company for $2.5M — $500K cash at close and $2M earned out over four years tied to EBITDA targets. The $1.25M LCGE handles the first layer. The capital gains...
13 min readNotary in Quebec with a $3M Professional Corporation Sale: Capital Dividend Account Strategy in 2026
Marc Tremblay is selling his Quebec notarial practice — a professional corporation worth $3M — through an asset sale. The buyer wants assets, not shares. The Capital Dividend Account captures $833,000 of the gain as a...
14 min readOil Services Owner in Alberta with a $3M Share Sale: Using the 48% Top Rate Advantage in 2026
Derek Olsen is selling his Calgary oil services corporation for $3M in a share deal. Alberta's 48% top combined rate — over 5 points below BC and Ontario — saves him $62,000 on the post-LCGE taxable gain alone. The real...
14 min readPhysician in BC with a $2M Professional Corporation Sale: Extracting Retained Earnings Tax-Efficiently in 2026
Dr. Kaur is winding down a BC professional corporation with $2M in retained earnings. Salary bonuses hit 53.50%. Eligible dividends integrate at roughly 50%. A capital gains strip saves $330K — but CRA's anti-avoidance...
14 min readPlumber in Quebec with a $1M LCGE Claim: Meeting the Active Business Asset Test in 2026
Marc Tremblay is selling his Quebec City plumbing corporation for $1M. The $1.25M LCGE covers the entire gain — if his shares qualify. The 90% active business asset test, the 24-month look-back, and Quebec-specific...
12 min readRancher in Alberta with a $3M Family Farm Transfer: Bill C-208 Intergenerational Rules in 2026
Wayne Brookes is transferring his 30-year Alberta cattle ranch — worth $3M — to his daughter's corporation. Bill C-208 lets him claim capital gains treatment and the $1.25M LCGE instead of being hit with a...
14 min readRestaurant Chain Owner in Quebec with a $2M Asset Sale: QHST and Goodwill Allocation in 2026
Marc Tremblay is selling his three-location Montreal restaurant chain for $2M in an asset deal. The buyer wants equipment, leases, and the brand — not shares. Every dollar of the purchase price must be allocated across goodwill, equipment, and inventory, and…
14 min readRestaurant Owner in BC with a $3M Asset Sale: Allocating Goodwill and Equipment in 2026
When Tony Nguyen sells his Vancouver restaurant business for $3M in assets, the allocation between goodwill, equipment, and inventory determines whether he pays $750K or $900K+ in tax. At BC's 53.50% top combined rate,...
14 min readRetail Store Owner in Manitoba with a $2M Share Sale: Zero Probate Province Advantage in 2026
A Manitoba retail store owner is selling $2M in shares of a business built over 22 years. Manitoba eliminated probate fees entirely in 2020 — the only major province where the post-sale estate transfer costs $0. The $1.25M LCGE shelters most of the gain, and the…
14 min readRetiring Dentist in BC with a $2M Practice Sale: Share Deal vs Asset Deal in 2026
Dr. Karen Osei is selling her Vancouver dental practice for $2M after 28 years. The buyer wants an asset deal for the CCA step-up. Karen wants a share deal for the LCGE. The structure choice shifts the tax bill by over...
14 min readSoftware Company Founder in Quebec with a $5M Share Sale: Navigating the 53.31% Top Rate in 2026
A Montreal software founder is selling $5M in shares. Quebec's 53.31% top combined rate, the flat 50% capital gains inclusion, and partial LCGE coverage that shelters barely a quarter of the gain — together they shape the after-tax outcome...
14 min readTech Founder in BC with a $5M Earnout: Spreading Recognition to Smooth Marginal-Bracket Tax in 2026
A BC tech founder receiving a $5M earnout spread over three years uses the capital gains reserve under s. 40(1)(a)(iii) to keep each year's recognized gain in lower marginal brackets, saving roughly $298K compared with a lump-sum recognition...
14 min readTrucking Company Owner in Manitoba with a $1M Asset Sale: CCA Recapture on Fleet Vehicles in 2026
Gary Fehr is selling his Winnipeg trucking company for $1M. The buyer wants assets, not shares. The CCA recapture on a fleet written down to $180,000 UCC will hit as ordinary business income — not capital gains — and...
14 min readVeterinarian in Manitoba with a $2M Professional Corporation Wind-Down: Dividend vs Salary Extraction in 2026
Dr. Fehr is winding down her Winnipeg veterinary professional corporation after 22 years. The corporation holds $2M in retained earnings. The extraction method — salary, eligible dividends, or a capital gains play on...
14 min readSelling a $2.4M Saskatchewan Grain Farm Corporation in 2026: QFP-LCGE + Section 73 Rollover + Tax-Deferred Deployment
George and Linda Kowalski sell Kowalski Grain Co. — a 1,200-acre Saskatchewan grain corporation — to Cargill for $2.4M. Two stacked QFP-LCGEs at $1.25M each shelter the full gain to $0 tax. Full math on the 4 QFP tests, section 73 spousal setup, section 85 rollover, 5-year capital gains reserve, and post-sale holdco deployment.
15 min readFHSA for an Incorporated BC Physician with $180K Personal Income: Can You Still Claim It? (2026)
A BC family physician operating through a professional corp with $180K T4 and $40K dividends absolutely qualifies for FHSA — eligibility is personal, not corporate. At her marginal rate, $8K returns $3,838 in refund;...
12 min read readOAS Clawback for an Incorporated Retiree Drawing $200K in Dividends: The Non-Eligible Dividend Trap (2026)
An incorporated Ontario retiree drawing $200K of dividends from holdco faces full OAS clawback because the dividend gross-up inflates reported net income. The non-eligible vs eligible mechanics, the CDA/PUC distribution...
14 min read readBusiness Valuation Methods Canada 2026
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12 min readSmall Business Tax Deductions Canada 2026: 25 Expenses You Can Claim
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12 min readHolding Company Tax Planning Canada 2026: Before & After Selling Your Business
How a holding company saves Canadian business owners hundreds of thousands in taxes when selling. Section 85 rollovers, estate freezes, CDA strategies, and post-sale investment planning for 2026.
12 min readLifetime Capital Gains Exemption 2026: How to Shelter 1.25M When Selling Your Business
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12 min readJust Sold Your Business in Ontario? Your 90-Day Financial Planning Roadmap (2026) | Life Money
Sold your business in Ontario? Learn exactly what to do in the first 90 days - LCGE claims, RRSP/TFSA strategy, income replacement, estate plan update
12 min readFanDuel Sold: Investment & Tax Planning Guide
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12 min readCapital Gains Tax in Canada 2026: The 50% Inclusion Rate Explained
Corrected 50% inclusion guidance with $100K, $500K and $1M examples, and the difference between taxable gains and tax payable.
5 min readRBC Sold: Investment & Tax Planning Guide
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12 min readGTA Business Valuation Spring 2026: Market Conditions Report
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12 min readOld National Bancorp Sold: Investment & Tax Planning Guide
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12 min readAmeren Corporation Sold: Investment & Tax Planning Guide
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12 min readRocket Companies, Inc. Sold: Investment & Tax Planning Guide
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12 min readMcCormick & Company, Incorporated Sold: Investment & Tax Planning Guide
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12 min readHDFC Bank Limited Sold: Investment & Tax Planning Guide
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12 min readTD Bank Sold: Investment & Tax Planning Guide
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12 min readDiners Club Sold: Investment & Tax Planning Guide
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12 min readMarriott International, Inc. Sold: Investment & Tax Planning Guide
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12 min readRaymond James Financial, Inc. Sold: Investment & Tax Planning Guide
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12 min readNVIDIA Corporation Sold: Investment & Tax Planning Guide
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12 min readSysco Corporation Sold: Investment & Tax Planning Guide
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12 min readEldorado Gold Corporation Sold: Investment & Tax Planning Guide
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12 min readTruist Financial Corporation Sold: Investment & Tax Planning Guide
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12 min readGold Fields Limited Sold: Investment & Tax Planning Guide
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12 min readIQVIA Holdings Inc. Sold: Investment & Tax Planning Guide
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12 min readAstraZeneca PLC Sold: Investment & Tax Planning Guide
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12 min readFirst Solar, Inc. Sold: Investment & Tax Planning Guide
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12 min readHyatt Hotels Corporation Sold: Investment & Tax Planning Guide
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12 min readSBA Communications Corporation Sold: Investment & Tax Planning Guide
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12 min readDeutsche Bank Aktiengesellschaft Sold: Investment & Tax Planning Guide
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12 min readToronto Dominion Bank (The) Sold: Investment & Tax Planning Guide
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12 min readAdvanced Micro Devices, Inc. Sold: Investment & Tax Planning Guide
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12 min readLinde PLC Sold: Investment & Tax Planning Guide
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12 min readBlock, Inc. Sold: Investment & Tax Planning Guide
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12 min readCentene Corporation Sold: Investment & Tax Planning Guide
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12 min readNatWest Group plc Sold: Investment & Tax Planning Guide
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12 min readLennar Corporation Sold: Investment & Tax Planning Guide
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12 min readVICI Properties Inc. Sold: Investment & Tax Planning Guide
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12 min readLakelands Public Health Sold: Investment & Tax Planning Guide
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12 min readIntel Corporation Sold: Investment & Tax Planning Guide
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12 min readElectronic Arts Inc. Sold: Investment & Tax Planning Guide
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12 min readCIBC Sold: Investment & Tax Planning Guide
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12 min readAmazon Canada Sold: Investment & Tax Planning Guide
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12 min readExxon Mobil Corporation Sold: Investment & Tax Planning Guide
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12 min readChrysler Sold: Investment & Tax Planning Guide
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12 min readShopify Sold: Investment & Tax Planning Guide
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12 min readMagna International Inc. Sold: Investment & Tax Planning Guide
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12 min readTD Bank Sold: Investment & Tax Planning Guide
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12 min readBusiness Partnership Dissolution: Sale Strategies
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12 min readNorth American Construction Group Ltd. Sold: Investment & Tax Planning Guide
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12 min readCharm Sold: Investment & Tax Planning Guide
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12 min readMoncton Honda Sold: Investment & Tax Planning Guide
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12 min readLiveBarn Sold: Investment & Tax Planning Guide
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12 min readBank of America Corporation Sold: Investment & Tax Planning Guide
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12 min readThe Descartes Systems Group Inc. Sold: Investment & Tax Planning Guide
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12 min readBank of Nova Scotia (The) Sold: Investment & Tax Planning Guide
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12 min readAppLovin Corporation Sold: Investment & Tax Planning Guide
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12 min readTexas Instruments Incorporated Sold: Investment & Tax Planning Guide
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12 min readCIBC Sold: Investment & Tax Planning Guide
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12 min readMTY Food Group Sold: Investment & Tax Planning Guide
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12 min readRogers Communications Sold: Investment & Tax Planning Guide
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12 min readChrysler Sold: Investment & Tax Planning Guide
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12 min readHealthcare Business: Regulatory Impact on Sale
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12 min readBMO Sold: Investment & Tax Planning Guide
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12 min readBank Of Montreal Sold: Investment & Tax Planning Guide
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12 min readRogers Communication, Inc. Sold: Investment & Tax Planning Guide
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12 min read365Talents Sold: Investment & Tax Planning Guide
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12 min readFamily Business: Multi-Generation Sale Considerations
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12 min readMines D'Or Orbec Inc. Sold: Investment & Tax Planning Guide
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12 min readFiduciary Trust Company of Canada Sold: Investment & Tax Planning Guide
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12 min readHygate on Lexington Sold: Investment & Tax Planning Guide
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12 min readAquanty Inc. Sold: Investment & Tax Planning Guide
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12 min readElectro Cables Inc. Sold: Investment & Tax Planning Guide
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12 min readGore Mutual Insurance Sold: Investment & Tax Planning Guide
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12 min readTravelers Canada Sold: Investment & Tax Planning Guide
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12 min readDentalcorp Holdings Ltd. Sold: Investment & Tax Planning Guide
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12 min readSaaS Business: Recurring Revenue Impact on Sale
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12 min readAI Impact: Business Valuation in the Modern Era
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12 min readJanuary Business Sale: Market Conditions Analysis
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12 min readFamily Business Succession: Next Generation Transition
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12 min readProfessional Practice Sales: Lawyers, Doctors, Dentists
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12 min readYear-End Business Sale Tax Planning 2025: Complete Ontario Guide
Optimize taxes on your Q4 2025 business sale. Capital gains strategies, lifetime exemption planning, and year-end timing for maximum after-tax proceeds.
12 min readBusiness Partnership Buyouts: Structuring the Deal
Complete guide to structuring partnership buyouts in Canada. Tax-efficient strategies, valuation methods, and financing options for GTA business owners.
12 min readQ4 2026 Business Exit Planning Checklist: Complete Guide
GTA business owners: The lifetime capital gains exemption is now $1.25M. Our exit checklist shows exactly how to structure your sale for maximum tax savings.
12 min readBusiness Valuation Methods for Q4 2026 Sale: Complete Guide
GTA business owners: Discover your true business value with 2026 EBITDA multiples. Asset, income & market approaches - plus common mistakes that cost $200K+.
12 min readSelling Your GTA Business Before Year-End: Tax Strategies
Maximize your business sale proceeds with year-end tax planning strategies. Expert guidance for Toronto business owners on timing, structure, and capital gains optimization.
12 min read