Questions? Call 416-367-4222

If you are planning to sell all or a part of your business try to structure the sale to be eligible for the small business capital gains exemption available for the sale of shares of a qualifying small business corporation


"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."

Get your CRA tax issue solved

Address: Rotfleisch & Samulovitch P.C.
2822 Danforth Avenue Toronto, Ontario M4C 1M1

Small Business Capital Gains Exemption
Lifetime Capital Gains Exemption & Qualified Small Business Corporation Shares
Capital Gains
Canadian Tax Planning via the Lifetime Capital Gains Exemption (LCGE)
Crystallizing the Lifetime Capital Gains Exemption – A Toronto Tax Lawyer Analysis
Capital Gains Exemption only on Sale of Shares, Not Assets
Family Trusts For Small Business Tax Planning
Sale of Small Business Shares
Ontario Nominee Exemption – Ontario Non-Resident Speculation Tax – Toronto Tax Lawyer Guide
Daniel Laplante v The Queen – Canadian Tax Lawyer’s Analysis and Comments