Featured Blog Posts
How Canadian Businesses Use the PCT to Protect Inventions Internationally
The Patent Cooperation Treaty (PCT) is a key tool for Canadian applicants who want to protect inventions beyond Canada without immediately filing in dozens of countries. By filing one international application through CIPO or WIPO, innovators secure a single priority date, receive an international search and written opinion, and gain up to 30 months before deciding where to pursue full patent rights, including in Canada’s own national phase.
Avoiding Double Taxation on Private Company Shares: Pipeline Planning for Canadian Estates
Double taxation erodes Canadian estates when private company shares trigger capital gains at death followed by dividend taxes on distributions. This guide explains the problem with real examples and outlines CRA-approved solutions like pipeline plans—transferring shares to a NewCo for promissory note repayment—and expanded loss carryback rules allowing offsets up to three years post-death.
How a Section 85 Rollover Works When Incorporating a Small Business in Canada
Incorporating a Canadian sole proprietorship can trigger immediate tax on assets like equipment, inventory, and goodwill, but a Section 85 rollover allows owners to transfer these assets into a corporation on a tax-deferred basis. This example walks through how a rollover works, the T2057 election, and the main benefits and trade-offs so business owners can incorporate more efficiently under the Income Tax Act of Canada.
Estate Planning For a Blended Family
Estate planning for blended families in Ontario requires careful attention to wills, trusts, and beneficiary designations to ensure everyone—current spouse, children, and stepchildren—is protected. Learn how to balance interests, avoid legal conflicts, and create a clear, fair plan that minimizes the risk of accidental disinheritance or family disputes.
How to Fast-Track Your Patent Application in Canada: A Guide for Innovators
Speeding up a patent application in Canada is more attainable than ever thanks to streamlined fast-track programs like the Patent Prosecution Highway, advanced examination for green technology, and special options for urgent innovations. This guide breaks down the main routes, timelines, and insider tips, helping innovators protect their ideas faster.
What Makes a Trademark Distinctive in Canadian Law?
Distinctiveness is a cornerstone of Canadian trademark law, defining whether a mark can identify your business and differentiate it from others. Explore the foundational elements of distinctiveness, why common terms or descriptive names are rejected, and how unique branding and acquired reputation can help secure your trademark registration.
How to Structure an Estate Freeze for Your Ontario Business
An estate freeze is a powerful planning tool for Ontario business owners who want to secure the current value of their company and pass future growth to family or successors. This guide explains the estate freeze process—from valuation and share reorganization to family trust setup and tax planning—helping you retain control and maximize tax benefits for your heirs.
What the Bank of Canada’s Interest Rate Cut Means for Homebuyers: Fall 2025 Mortgage Trends
The Bank of Canada’s decision to lower its overnight rate to 2.25% has set the stage for attractive buyer conditions in fall 2025. Discover how lower rates translate to increased affordability, shifting market dynamics, and new mortgage rate trends—plus expert tips for maximizing your buying power.
Asset Sale vs. Share Sale: Choosing the Right Approach When Selling a Business in Ontario
When selling a business in Ontario, one of the first decisions owners face is whether to structure the deal as an asset sale or a share sale. Each approach comes with distinct legal, tax, and practical considerations that affect both the buyer and the seller. This guide breaks down the key differences, advantages, and drawbacks of each option—and how to decide which structure best suits your goals.
How to Avoid Section 84.1 Surplus Stripping When Selling Shares in Canada
Section 84.1 of the Income Tax Act can turn a tax-efficient business transaction into a fully taxable event. This article shows business owners and advisors how to avoid common pitfalls, outlining practical steps to structure share sales, family transfers, and business exits so you remain compliant and minimize costly tax consequences.