Taxation Law | IN-PERSON 

Jan. 26, 2023
Vancouver BC

Veuillez notez, cet événement ne sera disponible qu'en anglais.

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, Osler, Hoskin & Harcourt LLP
Time: Thursday, January 26, 2023 - 4:45pm - 6:00pm (Pacific Time)
Location: Osler, Hoskin & Harcourt LLP,  1700-1055 West Hastings Street, The Guinness Tower Vancouver, BC V6E 2E9
CPD Hours: 1.00

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.

By registering for the in-person option, registrants agree to follow and adhere to the health and safety protocols of the venue to reduce the risks of exposure to and transmission of COVID-19 and agree to cancel your attendance if you are experiencing any COVID-19 symptoms. If you test positive for COVID-19, you may transfer your registration to the virtual option.

Territorial Acknowledgement
This event takes place on 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.

Accessibility & Inclusiveness
The CBABC provides access to Section activities for all members. The facilities for this meeting may be wheelchair accessible. For information about accessible parking or to communicate your request for other accommodation you require, please contact CBABC Sections at

We also welcome your suggestions for enhancing the inclusiveness of our activities.

By attending this in-person Section event, attendees agree to follow the health and safety protocols of the venue to reduce the risks of exposure to and transmission of COVID-19 and confirm that they are not experiencing any COVID-19 symptoms on the day of the event.

Webinar/Teleconference (if applicable)
Sections host webinars from Internet-capable venues depending on the resources and technology available at the venue. 

Please ensure to sign-in at the meeting; failure to sign-in will result in de-registration. CBABC requires this as a record to confirm your attendance for this meeting for your CPD reporting (if applicable).



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