Shareholder Agreements - 2022
Shareholders’ Agreements are vital in the context of a private owner
managed business. These agreements have significant tax
consequences. A properly drafted Shareholders’ Agreement can effectively
becomes the framework document for the ownership and management of the
business.
This presentation will focus on the “must haves” of a carefully thought
out shareholders’ agreement, the topics covered will range from:
- Control Matters including de
facto control, de jure control and 251(5)(b)
- Buy-Sell, and the related tax
consequences
New rules impacting ccpc status
- Other technical tax and legal
matters
Instructor
Manu Kakkar CPA, CA, BSc(Hons), TEP, MTax & Alex Ghani, Partner, CPA CA, CGA, CPA (Texas)
Manu has over 20 years of experience in taxation in both domestic and international, personal and corporate taxation as well as expert witness reports and testimony.
He is an award winning and prolific tax writer. His Master of Taxation thesis on butterfly reorganizations won 2 awards and was published in the Canadian Tax Journal. Manu has published and presented over 250 tax articles and presentations since 2001 across Canada. Manu is an authority in taxation as his name has been cited 29 times in the Income Tax Act.
Alex is a member of the Institute of Chartered Accountants of Ontario (CA), the Certified General Accountants of Ontario (CGA), and is a Certified Public Accountant (CPA), licensed to practice public accounting by the State of Texas. He has completed all three levels of the CICA In-Depth Tax Course.