Across Canada, a quiet shift is happening in how businesses think about leadership, succession, and long-term success. Instead of asking, “Who will buy this company?” more owners are asking a different question:
“Who should lead this company next?”
Continue reading “Employee Ownership Builds Leaders”Under Canada’s trust tax rules, most trusts are treated as if they sell their capital property every 21 years. This is called a “deemed disposition”. Even though nothing is actually sold, the trust is required to pay capital gains tax as if everything had been sold at fair market value.
Continue reading “What Was the 21-Year Rule?”