To purchase this video please click “Add to Cart”.
Login to watch this video if you have a subscription. Learn more about subscriptions.Gain valuable insight into key Income Tax Act mechanisms such as spousal rollover provisions in sections 73, 85, 97 and 104. Learn about Ontario case law governing contingent and notional tax liability valuation. This is explored using a scenario-based approach that assesses whether capital assets will be sold or liquidated. It also considers the appropriate tax rates and discount factors, and relief measures such as the lifetime capital gains exemption and the capital dividend account.
Practical takeaways include defining case-specific assumptions and structuring intercorporate share reorganizations. You will also learn about executing share versus asset transfers, filing change in use and principal residence elections, and preparing clear documentation and agreements to support compliant, tax-efficient transfers.
Carole Chouinard is a partner in Gowling WLG's Ottawa office, practising in taxation law. Carole's practice involves transactional work and tax planning for corporations and individuals. She advises clients on the tax aspects of transactions, including share and asset sales of corporations and reorganizations of corporations, the structuring and formation of corporations, trusts, partnerships, tax-exempt entities and estate planning. Her clients include domestic and foreign corporations, individuals in Canada and outside Canada, and tax-exempt entities. She has experience structuring business ventures and transactions for taxable and tax-exempt entities.
Dave graduated from Concordia University with a Bachelor of Science Honours in Biology in 1995. He obtained his CA designation through the Institute of Chartered Accountants of British Columbia in 2000. He has practiced public accounting and business consulting in Ottawa since 1997 and has been a partner of the firm since 2010. Dave's audit experience includes managing audit teams for small and large companies, including high-tech, manufacturing, and service companies. He has completed the CICA In-Depth Tax Course and has worked extensively in personal and corporate taxation over the years. He has worked on many personal, estate, and corporate tax restructures with the goal of minimizing his clients' tax burden. Dave's corporate taxation experience ranges from simple tax freeze transactions to complex multi-corporation reorganizations.
Marc-André Richer has over 15 years of experience practicing exclusively in the areas of business valuation, damage quantification and financial litigation. He provides business valuation reports for a variety of purposes including family law matters, shareholder disputes, private transactions, and income tax planning. His experience in family law matters also includes the preparation of income reports for the purposes of determining spousal and child support. He regularly provides assistance as a qualified expert witness for Court, arbitration or mediation relating to family law matters. Over the years, he has worked closely with the CBV Institute where he previously served as a practice inspector, instructor and developer of the Litigation courses and exams.
Gregory Sanders has over 30 years of experience in private client tax law with extensive knowledge in all key tax related areas for businesses and individuals looking to enhance and preserve their net worth, including: tax and estate planning, tax dispute resolution, Canada-US planning and international tax. Gregory can also assist not-for profit entities and charities in ensuring their compliance with corporate and tax laws. Using his dual designation as an Accountant and Lawyer, Gregory is known for offering direction and solutions that are easy to understand and produce the results that clients seek. Gregory has participated in numerous seminars and speaking engagements throughout his career through organizations such as the Society of Trust and Estate Practitioners, CPA, Ottawa Estate Planning Council, STEP Ottawa, Law Society of Upper Canada, Canada-Barbados Business Association, Ottawa Carleton law society and the Ottawa Business Journal.
Katherine Shadbolt has practiced exclusively in the area of family law for 39 years. From 1988 to 2023, she practiced in a mid-sized firm in Ottawa (as a partner from 1993). During that time, she provided a full range of services in family law, including negotiations, mediation, and appearances in court proceedings up to the appellate level. She has litigated a wide scope of issues related to parenting, child support, spousal support, property division, trusts, pensions, and equalization payments. Since 2023, Katherine has been a sole family law practitioner, offering mediation, mentoring, teaching, legal opinions, and topical articles on family law matters. She is a member of the Executive of the Alternative Dispute Resolution Section of the Ontario Bar Association and the Executive of the Family Section of the Canadian Bar Association. She also serves as a coach and advisor with the Law Society of Ontario’s Coach and Advisor Network. Katherine was recognized in the 2025 Edition of The Best Lawyers in Canada for Family Law, a distinction she has received for thirteen consecutive years.
*see individual programs and jurisidictional allowances for accredited hours/requirements for Canadian law societies.
See how easy it is to complete your legal and finance Continuing Professional Development online.
Call us at 1-888-295-4868 or send us an email.
*see individual programs and jurisidictional allowances for accredited hours/requirements for Canadian law societies.
