Small business owners looking to exit their business have a range of options available. Picking the right one depends on a range of factors, including tax effectiveness.

This session considers:

• Business exit through family or management buy outs
• Buy-sell agreements – use and funding issues
• Use of employee option and share arrangements and their income tax consequences including tax timing and valuation
• Family/shareholder/unitholder agreements
• Will this create a CGT event? TD 2012/21