Online Practice Manuals

Buy Now

Smith v. R.

2011 TCC 461
- Go to CanLII for full text

The above case is referenced within:

Buying and Selling a Business: Annotated Precedents (Current to: May 01 2025)
- 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]