Canada: Shareholders

Subscribe

Business law and corporate law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve business and corporate law produced by specialists working in this area every day.

How CRA’s Expanded Section 160 And Budget 2025 Supplementary Rule Closes Asset Transfer Loopholes

Section 160 of the Income Tax Act is one of the Canada Revenue Agency’s most powerful collection tools. It can make the recipient of a property transfer jointly and severally liable for the transferor’s unpaid tax debt where the property moved for less than fair market value to a non-arm’s-length person.

RS

Rotfleisch & Samulovitch P.C.

Foreign Affiliates And Controlled Foreign Affiliates: Canadian Income Tax Guide From A Toronto Tax Lawyer

If you own 10% or more of a corporation outside Canada, alone or together with family members, the Income Tax Act may require you to file Form T1134 every year and may tax you on that corporation’s passive income before you receive a single dollar of it.

RS

Rotfleisch & Samulovitch P.C.

Shareholder Disputes: When A Violation Of A Shareholder’s Right Leads To Punitive Damages

When shareholders refuse to recognize a co-owner's status and systematically exclude them from corporate affairs, what legal remedies are available? This case explores how Quebec's Charter of Human Rights and Freedoms protects shareholder property rights and when courts will award punitive damages for intentional violations in oppression remedy disputes.

Canada Commercial

BB

BCF Business Law

Litige entre actionnaires : quand une atteinte aux droits d’un actionnaire mène à des dommages-intérêts punitifs

Dans une affaire de litige entre actionnaires, le tribunal a reconnu qu'une éviction illégale et intentionnelle d'un actionnaire constitue une atteinte aux droits protégés par la Charte des droits et libertés de la personne. Les défendeurs ont été condamnés à verser des dommages-intérêts punitifs pour avoir délibérément nié le statut d'actionnaire et d'administrateur du demandeur au sein de plusieurs sociétés exploitan

Canada Commercial

BB

BCF Business Law

Shareholders' Agreements: The Decisions Behind The Document

Canada Commercial

FR

Fillmore Riley

Corporations Canada Increases Scrutiny Of ISC Register Filings By Federal Corporations

Canada Commercial

F

Fasken

Holding Or Moving Cryptocurrency In A Corporation: Learn How CRA’s Taxes Passive Income From Digital Assets

RS

Rotfleisch & Samulovitch P.C.

Corporations Canada Renforce La Surveillance À L’égard Des Registres Des PCI Des Sociétés De Régime Fédéral

Canada Commercial

FF

Fasken (French)

La Cour d'appel de l'Ontario confirme que les options ne sont pas toujours une modalité ou une condition d'emploi

Canada Employment

MT

McCarthy Tétrault LLP

Expanding Your Engineering Company Into Canada

Canada Commercial

AB

Aird & Berlis LLP

Family Enterprises: Why Formal Governance Pays

Canada Commercial

FR

Fillmore Riley

Alberta Court Provides Important Judicial Consideration Of Control Under Canadian Sanctions Law

Canada International

CL

Cassidy Levy Kent

Conventions unanimes des actionnaires : trois pièges fiscaux que les propriétaires d’entreprise doivent éviter

MT

Miller Thomson LLP

Unanimous Shareholder Agreements: Three Tax Pitfalls Business Owners Must Avoid

MT

Miller Thomson LLP

The GST/HST New Housing Rebate In 2026: A Complete Guide To Eligibility, Ontario's Enhanced Rebate, And How To Avoid Case Law Traps

RS

Rotfleisch & Samulovitch P.C.

Simplified Canadian Transfer Pricing Rules

MK

Millar Kreklewetz

Le Québec favorise l’achat québécois et canadien : ce que changent les nouveaux décrets 1358-2026 et 1359-2026

Canada Government

FF

Fasken (French)

Legal Warranty Of Good Working Order In Quebec: Merchants And Manufacturers, Are You Ready For October 5, 2026?

Canada Consumer

BB

BCF Business Law

Select Renewable Energy Developments In Canada: What You Need To Know

Canada Government

OH

Osler, Hoskin & Harcourt LLP

How CRA’s Expanded Section 160 And Budget 2025 Supplementary Rule Closes Asset Transfer Loopholes

Section 160 of the Income Tax Act is one of the Canada Revenue Agency’s most powerful collection tools. It can make the recipient of a property transfer jointly and severally liable for the transferor’s unpaid tax debt where the property moved for less than fair market value to a non-arm’s-length person.

RS

Rotfleisch & Samulovitch P.C.

How To Sell Your Family Business To Your Children Using Bill C-59 ‘Intergenerational Business Transfer Tax Rules’ Of The Income Tax Act (ITA)

For too long, Canadian tax law penalized business owners who wanted to keep their life’s work in the family. A sale to a stranger entitled the vendor to the lifetime capital gains exemption (LCGE) — currently $1,302,938 for 2026, indexed annually — sheltering over a million dollars of gain from tax.

RS

Rotfleisch & Samulovitch P.C.

Beware Of Tax Implications When A Canadian Corporation Emigrates: Departure Tax, Corporate Emigration Tax, And More

If your corporation is planning to continue to another jurisdiction, or CRA has flagged a corporate continuance as part of a review, the stakes just increased.

RS

Rotfleisch & Samulovitch P.C.

Tax Court Shuts Down Foreign Continuance Loophole: CRA Can Tax A Canadian-Controlled Private Corporation (CCPC): Lessons From Somerset Limited v The King, 2026 TCC 123

In Somerset Limited v The King, 2026 TCC 123, the Tax Court of Canada considered whether a Canadian private corporation could reduce the tax on a major property sale by continuing from British Columbia into the British Virgin Islands (BVI).

RS

Rotfleisch & Samulovitch P.C.

Non-Competition Clauses In Shareholder Agreements: The Importance Of A Clear Start Date

Canada Commercial

MT

McCarthy Tétrault LLP

Change Of Control Of Commercial Tenants: Drafting, Interpretation And Practical Considerations

Canada Real Estate

BJ

Bennett Jones LLP

Audit d’entreprise de prestation de services personnels (EPSP) par l’Agence du revenu du Canada (ARC) : ce que doivent savoir les propriétaires-exploitants d’entreprises de camionnage constituées en société

MT

Miller Thomson LLP

Canada Revenue Agency (“CRA”) Personal Services Business (“PSB”) Audits: What Incorporated Owner-operator Trucking Companies Need To Know

MT

Miller Thomson LLP

Fewer Than 90 Days Remain For Ontario Share Capital Social Clubs To Continue Out Of The OCA Or Face Dissolution

Canada Commercial

GR

Gardiner Roberts LLP

Sharpen Your Razors: Court Guidance On The Gillette Defence To Patent Infringemen

Canada Insolvency

LS

Lenczner Slaght LLP

One Step Closer To Harmonization: CIRO's Proposed Incorporated Approved Person Compensation Model

BL

Borden Ladner Gervais LLP

Status Quo, With A Twist: The SCC Reaffirms, And Reframes, The Medical Method Exclusion

Canada Litigation

LS

Lenczner Slaght LLP

Do I Need A Shareholders’ Agreement For My Business In BC?

Canada Commercial

WG

Watson Goepel LLP

2026 Proxy Season Summary: TSX-listed Companies And Shareholder Proposals

Canada Commercial

D

Dentons Canada LLP

How To Sell Your Family Business To Your Children Using Bill C-59 ‘Intergenerational Business Transfer Tax Rules’ Of The Income Tax Act (ITA)

For too long, Canadian tax law penalized business owners who wanted to keep their life’s work in the family. A sale to a stranger entitled the vendor to the lifetime capital gains exemption (LCGE) — currently $1,302,938 for 2026, indexed annually — sheltering over a million dollars of gain from tax.

RS

Rotfleisch & Samulovitch P.C.

Navigating The TOSI Rules: Income Splitting & How To Legally Split Corporate Income With Family

The Tax on Split Income (TOSI) rules remain among the most complex and misunderstood areas of Canadian private corporation tax planning.

RS

Rotfleisch & Samulovitch P.C.

Status Quo, With A Twist: The SCC Reaffirms, And Reframes, The Medical Method Exclusion

Lenczner Slaght, Canada's leading litigation firm, announces major achievements including recognition as Litigation & Dispute Resolution Boutique Law Firm of the Year at the 2026 Canadian Law Awards. The firm welcomes 11 exceptional law students for summer positions and celebrates partner Sahar Talebi's receipt of the 2025 Dual JD Transnational Leader Award for her outstanding professional achievements and international contributions.

Canada Litigation

LS

Lenczner Slaght LLP

Do I Need A Shareholders’ Agreement For My Business In BC?

A shareholders' agreement establishes clear rules for managing a corporation and protecting shareholder investments in British Columbia. This legal document addresses critical issues like decision-making authority, share transfers, and dispute resolution that the Business Corporations Act alone cannot fully cover.

Canada Commercial

WG

Watson Goepel LLP

2026 Proxy Season Summary: TSX-listed Companies And Shareholder Proposals

Canada Commercial

D

Dentons Canada LLP

Navigating The TOSI Rules: Income Splitting & How To Legally Split Corporate Income With Family

The Tax on Split Income (TOSI) rules remain among the most complex and misunderstood areas of Canadian private corporation tax planning.

RS

Rotfleisch & Samulovitch P.C.

Restrictive Covenants In Business Sales Or Share Sales: How To Navigate The Default Rule, Plus Statutory Relief From CRA

When a business is sold, whether through a share sale or an asset sale, the purchaser almost invariably demands restrictive covenants—such as a non-competition or non-solicitation agreement—from the selling shareholders or key principals.

RS

Rotfleisch & Samulovitch P.C.

Malek v The King (2026 TCC 84): Net Worth Assessments, Gross Negligence Penalties, And The Risks Of Poor Tax Compliance In Canadian Owner-Managed Businesses

In Malek v The King (2026 TCC 84), the Tax Court of Canada examined the Canada Revenue Agency’s (CRA) use of the net worth assessment method against a trucking corporation and its shareholder-managers.

RS

Rotfleisch & Samulovitch P.C.

From Buybacks To Enhanced Disclosure: Canadian Securities Administrators Signal A Shift In Regulation

The Canadian Securities Administrators have proposed sweeping changes to securities law that would introduce selective buybacks, enhance disclosure requirements for equity equivalent derivatives, and update the early warning system. These amendments aim to provide issuers with greater flexibility while improving transparency and reducing regulatory burden across issuer bid, takeover bid, and ownership reporting regimes.

Canada Commercial

BL

Borden Ladner Gervais LLP

Ex Parte Relief : Limits To Be Aware Of Before Taking Action

Canada Litigation

BB

BCF Business Law

Recours ex parte : les limites à connaître avant d’agir

Canada Litigation

BB

BCF Business Law

Co Founder Relationships (Canada): Write The Prenup Agreement While You Still Like Each Other

Canada Commercial

ML

McKercher LLP

Rules For Every Engagement: Why Your Corporation Needs A Unanimous Shareholder Agreement (USA)

Canada Commercial

CC

CLC (Canadian Litigation Counsel)

BC Court Of Appeal Affirms That Liquidation Orders Can Be “Just And Equitable” When Sought For The Purpose Of Monetizing A Shareholder Investment

Canada Litigation

F

Fasken

Three Lessons From Recent Decisions In Shareholder Disputes

Canada Commercial

LS

Lenczner Slaght LLP

Forgotten Shareholders

Canada Commercial

SkyLaw

Taxation Of Shareholders: The Basic Deemed-Dividend Tax Rules

RS

Rotfleisch & Samulovitch P.C.

CRA Shareholder Loan Rules In Canada: Subsection 15(2), Repayment Deadlines, And CRA Audit Risks

RS

Rotfleisch & Samulovitch P.C.

Directing Minds, Unclean Hands: Acting Within The Scope Of Business Is No Shield Against Piercing The Corporate Veil

Canada Commercial

ML

McMillan LLP

CSA Proposes Significant Reforms To Canada’s Bid And Ownership Disclosure Framework

Canada Commercial

FR

Fogler, Rubinoff LLP

CSA Proposes To Reshape Share Buybacks And Shareholder Reporting

Canada Commercial

OH

Osler, Hoskin & Harcourt LLP

Information Access Rights

Canada Commercial

SkyLaw

Leavin’ It To The Limit: Supreme Court Of Canada To Address Nunc Pro Tunc Relief In Derivative Actions

Canada Commercial

TL

Torys LLP

CSA Proposes Amendment: Selective Repurchase Issuer Bid Exemption

Canada Commercial

BC

Blake, Cassels & Graydon LLP

See more

Highlighted Content

How CRA’s Expanded Section 160 And Budget 2025 Supplementary Rule Closes Asset Transfer Loopholes

RS

Rotfleisch & Samulovitch P.C.

How To Sell Your Family Business To Your Children Using Bill C-59 ‘Intergenerational Business Transfer Tax Rules’ Of The Income Tax Act (ITA)

RS

Rotfleisch & Samulovitch P.C.

Navigating The TOSI Rules: Income Splitting & How To Legally Split Corporate Income With Family

RS

Rotfleisch & Samulovitch P.C.

Restrictive Covenants In Business Sales Or Share Sales: How To Navigate The Default Rule, Plus Statutory Relief From CRA

RS

Rotfleisch & Samulovitch P.C.

Malek v The King (2026 TCC 84): Net Worth Assessments, Gross Negligence Penalties, And The Risks Of Poor Tax Compliance In Canadian Owner-Managed Businesses

RS

Rotfleisch & Samulovitch P.C.

Corporate Revival For Tax Purposes: When Is It Necessary For A Dissolved Corporation?

RS

Rotfleisch & Samulovitch P.C.

The CRA Issues A New 'Income Tax Folio' On How Shareholder Loans And Debts Are Treated

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Guide To S.51 Rollovers: What And How Shareholders Can Convert Equity Into New Shares Without Capital Gains

RS

Rotfleisch & Samulovitch P.C.

More Ontario Updates: Bill 88 Receives Royal Assent, Minimum Wage To Increase October 1, 2022

Canada Employment

SE

Stikeman Elliott LLP

Three's A Crowd? Ontario Court Of Appeal Clarifies Test For Common Employer

Canada Employment

SE

Stikeman Elliott LLP

Latest Videos

See more

Tax Court Shuts Down Foreign Continuance Loophole: CRA Can Tax A Canadian-Controlled Private Corporation (CCPC): Lessons From Somerset Limited v The King, 2026 TCC 123

RS

Rotfleisch & Samulovitch P.C.

Legal Considerations Of Starting A Business: Insights From Our CTV Your Morning Interview (Video)

WG

Watson Goepel LLP

Lessons In (Mis)Governance From The World's Richest Person: Governance Within A Founder-Dominated Corporation (Video)

PL

Procido LLP

ESG And Shareholder Activism: Key Tips For Issuers (Video)

OH

Osler, Hoskin & Harcourt LLP

Equity Compensation Plans: Stock Options, RSUs, And Allocation (Video)

SL

Siskinds LLP

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More