Buying a Business: Shares or Assets?
Whether you are buying out the competitor or buying your first business, you will want to ensure that the terms of the deal meet your needs and protect your interests. A fundamental concern is to first consider what…
CRA’s Revised Position on Private Health Services Plans
Effective January 1, 2015, a plan is considered a PHSP as long as the premiums paid under the plan relate “all or substantially all” to medical expenses that would otherwise qualify for METC (assuming all other conditions to…