GST and PST Issues Affecting Corporate Reorganizations, Business Sales and Partnerships 

(Updated slides and new Recording)

Presented by the CBA Taxation Law Section
Co-Chairs:  Brian R. Carr, Thorsteinssons LLP | Ed Kroft, Q.C., Bennett Jones LLP

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GST and PST Issues Affecting Corporate Reorganizations, Business Sales and Partnerships 

This program deals with GST/HST and PST issues which can arise in business reorganizations and the purchase and sale of businesses with a focus on the following:  GST/HST considerations involving share transactions including the application of sections 185 and 186; GST/HST considerations involving asset transactions; the section 167 election for the sale of a business; the section 156 election for the transfer of assets within closely-related groups; the special GST/HST rules regarding partnership transactions; and the rules which relieve the application of PST on certain asset transactions.

Speaker

W. Jack Millar, Millar Kreklewetz LLP