Kim Maguire on Trends in Buy/Sell Transactions

Kim Maguire speaks on "Trends in Buy/Sell Transactions" at The Canadian Tax Foundation's 73rd Annual Tax Conference. The session offers practical advice, implementation challenges and potential solutions on how issues may be addressed in common M&A documents and deal terms, and reviews important tax trends in the M&A space including: 

• a growing emphasis on “earn-out” provisions to reflect, in part, the economic uncertainty created by COVID-19;
• the acquisition of Canadian-controlled private corporations by non-residents and/or public companies;
• exchangeable share deals;
• the implications of representation and warranty insurance in the M&A context; and
• COVID-19 programs in the M&A due diligence process.