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If you intend to make, or have already made, charitable gifts in your will, there is an interesting aspect of charitable giving that you may not have considered. What happens if the charity you named no longer exists, cannot receive the gift, or circumstances have changed such that your gift cannot be carried out as intended? In certain circumstances, the cy-près doctrine may preserve the gift and ensure that your charitable intentions are honoured.

Toronto Tech Week 2026 revealed critical shifts in Canada's technology ecosystem, from early-stage capital dynamics to cross-border IP strategy. As selectivity defines the venture environment and applied AI, defence-adjacent technologies, and infrastructure take center stage, founders and investors must navigate an increasingly complex lifecycle where documentation quality, IP retention, and transaction readiness have become strategic differentiators rather than afterthoughts.

Selling a business involves navigating multiple stages, from initial negotiations to final closing. Understanding the typical timeline, key milestones, and critical factors like exclusivity periods, due diligence requirements, and tax implications can help entrepreneurs maintain control and confidence throughout the transaction process.