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.
