https://www.cbabc.org/BarTalk/Features/In-this-Issue/April-2017/The-Value-of-Voting-Shares THE VALUE OF VOTING SHARES April 01, 2017 By Ryan Green PLANNING TO ADDRESS CRA POLICIES Income tax considerations motivate the founder of a private corporation to allow family members to acquire common shares in the corporation. For example, a capital gain that is deemed to arise on the death of the founder will […]