Business Sale Planning
40 guides on business sale planning for Canadians — newest first.
Lifetime Capital Gains Exemption on QSBC Shares 2026: The Exact $1.25M Number on a Business Sale
The 2026 LCGE shelters up to $1,250,000 of capital gains on Qualified Small Business Corporation shares — tax-free. Worked example on a $1.25M gain with the three QSBC tests, purification strategies, AMT trap, and...
14 min readShould Rental Portfolio Owner Use LCGE on Sale in Newfoundland (2026)? The Decision Tree With Real $10M Numbers
The LCGE almost certainly does not apply to your rental portfolio sale. On a $10M NL portfolio with a $6M gain and $1.5M CCA recapture, the baseline tax bill is ~$2.42M. This decision tree shows which strategies can cut...
12 min readConsulting Practice Owner With $5M Consulting Practice Sale LCGE in British Columbia (2026): The Real Tax + Decision Walk-Through
Selling a $5M consulting practice in BC? The LCGE shelters ~$1.25M of a $4.7M gain. The remaining $3.45M exposed at BC's 53.50% top rate costs ~$923K. Full walk-through with share sale, reserve, and LCGE multiplication...
14 min readFamily Business Sale LCGE Calculator 2026 British Columbia: Your Exact Number by Income, Age, and Province
Selling a $500K family business in BC? Calculate your exact after-tax proceeds under the 2026 LCGE. Share sale vs asset sale, reserve strategy, and LCGE multiplication across family shareholders.
12 min readFamily Business Sale LCGE Nova Scotia 2026: Lump Sum vs Installment vs Deferral — Which Saves More on $2.5M?
LCGE shelters ~$1.25M of a $2.3M gain on a $2.5M family business sale in Nova Scotia — but the remaining $1.05M faces NS's ~54% top rate. Lump sum vs installment reserve vs corporate deferral: real dollar comparison.
14 min readManufacturing Co Sale LCGE Calculator 2026 Alberta: Your Exact Number by Income, Age, and Province
LCGE shelters ~$1.25M of the gain on a $10M manufacturing company sale. The remaining $8.25M is fully exposed. Use the calculator to see your exact after-tax number by province, income, and sale structure.
14 min readProfessional Corp Owner With $1M Sale + LCGE in Saskatchewan (2026): The Real Tax + Decision Walk-Through
LCGE shelters the full $900K gain on a $1M professional corporation sale in Saskatchewan — $0 tax on a QSBC share sale. Without it: ~$214K at SK's 47.50% top rate. Step-by-step walk-through with real numbers.
13 min readProfessional Corp Sale LCGE British Columbia 2026: Lump Sum vs Installment vs Deferral \u2014 Which Saves More on $10M?
Selling a $10M professional corporation in BC? Lump sum costs ~$2.21M in tax. The 5-year reserve drops it to ~$1.88M. Full LCGE multiplication can eliminate most of the bill. Side-by-side comparison with real after-tax...
15 min readRental Portfolio Owner With $2.5M Rental Portfolio Sale LCGE in Alberta (2026): The Real Tax + Decision Walk-Through
Selling a $2.5M rental portfolio in Alberta? The LCGE almost certainly does not apply — rental income is passive under CRA rules. Real tax math: ~$408K on $1.7M gain at Alberta's 48% top rate. Strategies that actually...
12 min readRental Portfolio Sale LCGE Quebec 2026: Lump Sum vs Installment vs Deferral — Which Saves More on $500K?
Selling a $500K rental portfolio in Quebec? The LCGE almost certainly doesn't apply. Your real levers are installment sale, timing, and corporate structure. Here's the side-by-side comparison with actual tax numbers.
12 min readRestaurant Franchise Sale LCGE Alberta 2026: Lump Sum vs Installment vs Deferral \u2014 Which Saves More on $5M?
LCGE shelters ~$1.25M of the gain. The remaining $3.25M is fully exposed. Lump sum vs 5-year installment vs corporate deferral: the tax difference is $180K+ on a $5M Alberta restaurant franchise sale.
13 min readShould You Use the LCGE on a Consulting Practice Sale in Manitoba (2026)? The Decision Tree With Real $500K Numbers
The LCGE shelters the entire $450K gain on a $500K consulting practice sale — if your structure qualifies. Four-branch decision tree shows which path you're on and what each costs.
12 min readShould Manufacturing Co Owner Manufacturing Co Sale LCGE in British Columbia (2026)? The Decision Tree With Real $2.5M Numbers
Selling a $2.5M manufacturing company in BC? With QSBC shares + full LCGE, you shelter $1.25M of the gain. The remaining $1.05M exposed at BC's 53.50% top rate costs ~$281K. Four decision branches inside.
14 min readShould Tech Startup Owner Tech Startup Sale LCGE in Alberta (2026)? The Decision Tree With Real $1M Numbers
Selling a $1M tech startup in Alberta? Decision tree with real numbers: LCGE shelters $1M to $0 tax. Without it, you lose $216K at Alberta's 48% top rate. Share sale vs asset sale, QSBC tests, and the 5-year reserve.
11 min readTech Startup Owner With $10M Sale in Quebec (2026): The Real Tax + Decision Walk-Through
Selling a Quebec tech startup for $10M? LCGE shelters $1.25M of QSBC gains, but the remaining $8.65M faces 53.31% combined federal + Quebec tax. Here's the step-by-step math and every decision that changes the outcome.
14 min readTech Startup Sale LCGE Calculator 2026 New Brunswick: Your Exact Number by Income, Age, and Province
Selling a $5M tech startup in New Brunswick? The LCGE shelters ~$1.25M of the gain — but $3.65M is exposed at NB's top rate of 53.30%. Calculator shows your exact after-tax proceeds.
12 min readRestaurant Franchise Sale LCGE Calculator 2026 Quebec: Your Exact Number by Income, Age, and Province
Selling a $1M restaurant franchise in Quebec? If QSBC-qualified, the LCGE shelters the entire gain to $0 tax. Without it, Quebec’s 53.31% top rate produces ~$226K in tax. Calculator inside.
12 min readConsulting Practice Sale LCGE Calculator 2026 Canada: Your Exact Number by Income, Age, and Province
Selling your consulting practice for $1M in Canada? Calculate your exact after-tax proceeds under the 2026 LCGE, compare share sale vs asset sale, and see how province and income change the bill.
11 min readFamily Business Owner With $5M Family Business Sale LCGE in Canada (2026): The Real Tax + Decision Walk-Through
Selling a $5M family business in Canada? One person's LCGE covers $1.25M. Four family members = $5M shelter = $0 tax. Without it: $990K+ to CRA. The difference is structure, timing, and one decision made 24 months...
13 min readFamily Business Sale LCGE Canada 2026: Lump Sum vs Installment vs Deferral — Which Saves More on $1M?
Three ways to structure a $1M family business sale in Canada. The LCGE shelters $1.25M — but above that, the difference between lump sum, installment, and deferral is six figures.
12 min readManufacturing Co Sale LCGE Canada 2026: Lump Sum vs Installment vs Deferral — Which Saves More on $500K?
Selling a $500K manufacturing company in Canada? Compare lump sum, installment sale, and deferral strategies side by side with real 2026 after-tax numbers under the LCGE.
11 min readProfessional Corp Owner with $500K Sale + LCGE in Canada (2026): The Real Tax + Decision Walk-Through
Selling a $500K professional corporation? The LCGE can shelter the entire gain — or miss entirely if the QSBC tests fail. Step-by-step tax math for 2026.
12 min readProfessional Corp Sale LCGE Calculator 2026 Quebec: Your Exact Number by Income, Age, and Province
Selling a professional corporation in Quebec for $2.5M? Use the calculator to see your exact after-tax proceeds. LCGE shelters $1.25M of QSBC gains, but the remaining portion faces up to 53.31% combined federal + Quebec...
12 min readRental Portfolio Sale LCGE Calculator 2026 Canada: Your Exact Number by Income, Age, and Province
Selling a $500K rental portfolio in Canada? Most rental properties do NOT qualify for the LCGE. Calculate your exact capital gains tax, CCA recapture, and after-tax proceeds by province.
12 min readRestaurant Franchise Owner With $10M Restaurant Franchise Sale LCGE in Canada (2026): The Real Tax + Decision Walk-Through
Selling a $10M restaurant franchise in Canada? Walk through the LCGE qualification, share sale vs asset sale, and the real after-tax math province by province under 2026 rules.
12 min readShould Family Business Owner Use LCGE on a $5M Sale in Quebec (2026)? The Decision Tree With Real Numbers
Selling a family business in Quebec for $5M? Walk the decision tree: LCGE shelters $1.25M of gains on QSBC shares, but the remaining $3.75M faces 53.31% combined federal + Quebec tax. Five branches, five different...
13 min readShould Professional Corp Owner Use LCGE on a $2.5M Sale in Canada (2026)? The Decision Tree With Real Numbers
Selling your professional corporation for $2.5M in Canada? Walk the decision tree: LCGE shelters $1.25M per person, but the remaining $1.24M gain is taxable. Spousal multiplication, deal structure, and province...
12 min readShould Rental Portfolio Owner Use LCGE in Canada (2026)? The Decision Tree With Real $5M Numbers
Selling a $5M rental portfolio in Canada? The LCGE almost certainly does not apply to rental properties. Walk through the decision tree — active vs passive, personal vs corporate, and what actually reduces the tax bill.
11 min readShould Restaurant Franchise Owner Use LCGE on a $1M Sale in Canada (2026)? The Decision Tree With Real Numbers
Selling a restaurant franchise for $1M in Canada? The LCGE can shelter the entire $950K gain — but franchise agreements often force asset sales that kill the exemption. Walk the decision tree with real numbers by...
11 min readTech Startup Sale LCGE Calculator 2026 Canada: Your Exact Number by Income, Age, and Province
Selling your tech startup for $2.5M in Canada? Calculate your exact after-tax proceeds under the 2026 LCGE, compare share sale vs asset sale, and see how province of residence changes the bill.
12 min readTech Startup Sale LCGE Canada 2026: Lump Sum vs Installment vs Deferral \u2014 Which Saves More on $10M?
Selling a $10M tech startup? Lump sum with one LCGE = ~$2.3M tax. Installment (5-year reserve) = ~$1.95M. Four family LCGEs + reserve = ~$480K. Estate freeze = $0 now. Side-by-side comparison with every dollar accounted...
12 min readBusiness Owner in Manitoba with $2M: Operating Company Shares and Holdco Strategy in 2026
A Manitoba business owner holds $1.3M in operating company shares, a $500K home, and $200K RRSP. Manitoba's $0 probate is a major advantage — but the capital gains on deemed disposition of shares, the RRSP collapse, and...
14 min readBusiness Owner in New Brunswick with $1.5M: Share Sale and Estate Freeze Decision in 2026
A New Brunswick business owner holds $900K in operating company shares, a $400K home, and $200K in RRSPs. NB probate is $7,500 on $1.5M. An estate freeze locks today's value for tax purposes and shifts future growth to...
12 min readMuslim Entrepreneur in Quebec with $300K in Corporate Investments: Halal Passive Income and RDTOH in 2026
A Quebec Muslim entrepreneur holds $300K inside a CCPC and wants Shariah-compliant holdings without triggering unnecessary capital gains. The RDTOH refund mechanics, halal equity ETFs vs dividend stocks through...
12 min readRetired Rancher in Alberta with $1M: Home Plus Business Shares and Corporate Life Insurance in 2026
A retired Alberta rancher holds a $400K home and $600K in ranch company shares with $400K of embedded gains. Corporate-owned life insurance creates a Capital Dividend Account credit at death that offsets the deemed...
12 min readSenior in New Brunswick with $1M: Home Plus Business Shares and Succession Planning in 2026
A New Brunswick senior holds $400K in a principal residence, $500K in small business shares with $350K of embedded capital gains, and $100K in non-registered investments. NB probate runs $5,000 — but the real cost is...
11 min readSmall Business Owner in Newfoundland with $1.5M: Share Redemption vs Estate Freeze in 2026
A Newfoundland business owner holds $800K in private company shares, a $500K home, and a $200K RRIF. NL probate is ~$9,000 — manageable. The real cost is the $700K capital gain on shares at death and the RRIF collapse....
12 min readSection 85 Rollover vs Capital Gains Reserve for Selling a $2M Ontario Business to an Adult Child in 2026: Which Election Defers More Tax and When CRA Claws It Back
Side-by-side tax math for transferring a $2M Ontario QSBC (ACB $200K) to your adult child: Section 85 rollover with LCGE crystallization vs capital gains reserve over 10 years. Total tax deferred, CRA clawback triggers,...
16 min read readSelling a $1.5M Alberta Small Business at Retirement: LCGE, Earnout Agreement Tax Treatment, and the 2026 Capital Gains Inclusion Rate in One Worked Example
A Calgary business owner sells qualifying small business shares for $1.5M in 2026. The LCGE shelters ~$1.25M — but an earnout clause shifts $300K into future tax years. Worked example with RRSP strategy and spousal...
12 min read readPassing a $2M Ontario Family Business to a Sibling in 2026: Capital Gains Reserve, Section 85 Rollover, and the Lifetime Capital Gains Exemption
Transferring a $2M qualifying small business to a sibling at death triggers $200K+ more tax than transferring to a child. Full 2026 Ontario worked example covering why siblings are excluded from the intergenerational...
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