M&A Trends: Earn Outs and Other Forms of Contingent Consideration
This meeting is being hosted by the Taxation Law Section.
Speaker(s): |
Kim Maguire, Partner of Tax Practice Group, Osler, Hoskin & Harcourt LLP |
Time: |
Thursday, January 26, 2023 - 4:45pm - 6:00pm (Pacific Time) |
CPD Hours: |
1.00 |
Synopsis
Kim Maguire will lead a discussion on the tax treatment of earn outs and other forms of contingent consideration in the context of share and asset acquisitions. Drawing from her M&A experience, Kim will offer insights on the complexities that can arise from contingent consideration, as well as her take on recent CRA statements and the Tax Court’s decision in 4432002 Canada Inc.
Territorial Acknowledgement
This event will be broadcast from the traditional and unceded territory of the Coast Salish peoples, including Tsleil-Waututh, Squamish and Musqueam First Nations. We encourage members to explore the rich history and knowledge of Indigenous people, and to continue learning about their experience in Canada past and present.
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Disclaimer
Please ensure to sign-in with your full name at the meeting, to not do so will result in de-registration. CBABC requires this as a record to confirm your attendance for this meeting for your CPD reporting (if applicable).