Unanimous shareholders’ agreements frequently include a buy/sell clause, commonly known as a shotgun clause, which provides that a shareholder (the “Offering Shareholder”) may send a notice to another shareholder (the ...
An individual who immigrates to Israel benefits, for his first years of residence, from an income tax exemption. In fact, during the first 10 years following the date of his ...
The new income splitting rules are causing many tax practitioners to re-examine even the most basic tax planning structures. For instance, taxpayers for many years have been able to effectively ...
On June 21, 2018, Bill C-45, now known as the Act Respecting Cannabis and to Amend the Controlled Drugs and Substances Act, the Criminal Code and Other Acts (hereinafter the ...
