Non-Share Consideration: Tax Planning Strategies and Implications

Presented by the CBA Alberta Taxation Law (South) Section

On Demand. Originally presented on Oct. 1, 2026.

Non-cash consideration is increasingly common in Canadian private M&A transactions, particularly in owner-manager deals. This presentation provides practical, practitioner-focused guidance on three forms of non-cash consideration seen with growing frequency in this space: rolled equity arrangements, vendor financing in the mid-market M&A landscape, and earn-out arrangements. For each, we address the key legal considerations and the tax structuring points that practitioners should be mindful of when advising on, negotiating, or documenting these transactions.

PRESENTERS

Mac Paterson-Tebbutt (Associate, Felesky Flynn)
Savanah Cockrell (Student at Law, Felesky Flynn)

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