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If you sell shares of a business and part of the proceeds is based on future results, this is called an “earn out” and it must be structured properly so as to enjoy favorable Canadian income tax treatment.

Disclaimer:

"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

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