Publications

In the realm of corporate restructuring, amalgamation is a crucial strategy for businesses seeking growth, efficiency, and competitive edge. Among the various methods available, short-form and long-form amalgamations stand out as two distinct pathways, each with its unique processes and implications. Today, we are going to discuss the nuances of these two types of amalgamation,...

In the intricate world of tax, the conversion of real property from capital asset to inventory, and vice versa, presents a unique set of challenges. This complex process, often entangled in the web of the Income Tax Act (ITA), has significant implications to taxpayers, especially when a property’s purpose shifts between personal residence and income...