Structuring the Deal: Asset vs. Share Transactions

Appropriate structure is critical to the success of a deal. This session will examine the differences between asset and share transactions. Our expert speakers will discuss how to structure a deal to achieve the client’s objectives, and how to avoid common practical pitfalls along the way.

Topics will include:

• Asset versus share deals: tax considerations
• Due diligence from a tax perspective
• Comparison of key deal terms:
  • Representations and warranties
  • Allocation of purchase price
  • Allocation of consideration
     
• New developments:
  • Restrictive covenants
  • Distributions in light of changes to subsection 55(2) of the Income Tax Act

Speakers