Section 160 of the Income Tax Act: A Hidden Risk for Business Owners Moving Assets
Business owners often move assets as part of normal operations. Funds flow between corporations, shareholders draw money for personal use, family trusts are funded, and restructurings take place to support growth or succession planning. What many entrepreneurs do not realize is that Section 160 of the Income Tax Act can transform these routine decisions into personal liability for someone who never owed the tax in the first place.
Real Estate Developers. Meet the Mutual Fund Trust for Capital Investment. How to unlock the greatest source of funds in Canada, the RRSP
Mutual Fund Trusts: The Go-To Structure for Private Capital in Real Estate Development Mutual Fund Trusts in Canada have become one of the most powerful and flexible structures for private capital formation, particularly in the real estate and development sectors. As private lending, real estate investment, and alternative fund strategies continue to grow across Canada, […]
Director Resignation, Shareholder Deadlock, and Corporate Paralysis in Ontario: What You Need to Know
Running a corporation in Ontario comes with important obligations under the Ontario Business Corporations Act (OBCA). While most business owners focus on sales, contracts, and operations, the governance structure — directors and officers — is what allows a company to legally function. But what happens if a director resigns, leaving the corporation without leadership? And […]
Mutual Fund Trusts: A Powerful Tool for Tax-Efficient Investing in Canada
Private equity investors and fund managers alike are increasingly turning to Mutual Fund Trusts (MFTs) as part of their investment structuring strategy — and for good reason. These trusts offer a unique blend of flexibility, tax efficiency, and investor appeal, making them an ideal tool to pool capital while minimizing tax drag. What Is a […]
Why the LP/GP Structure Is the Gold Standard in Private Equity
When it comes to launching a private investment fund, one structure stands out: the Limited Partnership (LP) with a General Partner (GP). It’s flexible, investor-friendly, and — when done right — highly tax efficient. At Rabideau Law, we help clients build these structures from the ground up to raise capital, protect the general partner, and […]
What Is Private Equity, and Why Is It Booming in Canada?
Private equity isn’t just a buzzword thrown around on Bay Street — it’s a powerful investment model that’s reshaping how Canadians build wealth, fund businesses, and diversify portfolios. At Rabideau Law, we help clients cut through the complexity and launch investment structures designed for long-term success. Whether you’re an entrepreneur raising capital or an investor […]
Beneficial Ownership of Privately Held Corporations in Ontario
What you need to know! — Information and filing duties. As of January 1, 2023, privately held corporations in Ontario are required to keep their beneficial ownership information, or “individuals with significant control” (ISC) information, in the corporate minute book and are required to provide that information when requested by law enforcement, and regulatory and […]
Buying a Business: The Share Purchase Transaction
A business may be acquired in two ways – either through a share purchase or through an asset purchase. Read our article on asset purchase and sale here. In a share purchase transaction, the purchaser acquires all or a specified number of shares of the target company. By purchasing the shares, the ownership of the […]
Nominate us in the 2023 Readers’ Choice Awards!
The nomination period for is now open in the Waterloo Region Record 2023 Readers’ Choice Awards! We are pleased to announce you can nominate Rabideau Law in the following categories: Nominate as best “Real Estate Law Firm” Nominate as best “Law Firm” Nominate as best “Legal Services” Nominate Geoff as best “Real Estate Lawyer” Nominations are open until […]
Buying a Business: What is an asset purchase transaction?
ASSET PURCHASE An asset purchase is an option available to an individual or business entity, known as the buyer, to acquire the assets of a business corporation. In this type of transaction, the buyer agrees to purchase and the seller agrees to sell specific assets and liabilities of the business. The assets could be tangible […]