Online Practice Manuals

Smith v. R.

• 2011 TCC 461
  • Go to CanLII for full text

The above case is referenced within:

1. Buying and Selling a Business: Annotated Precedents (Current to: May 15 2022)
   • Chapter 8. Earn-outs in Business Acquisitions
     • VI. Income Tax Considerations When Using Earn-outs in Business Acquisitions [§8.6]
       • A. Income Tax on Earn-outs in Asset Sales [§8.7]