Insights · Analysis in preparation
Tax Exposures That Kill Canadian SMB Deals in Diligence
This analysis is being written to the standard the rest of this site holds to — dated, cited to primary sources, and revised when the law or CRA practice changes. It is not yet published.
What this analysis will cover
Written for M&A advisors and deal counsel. A recurring set of tax exposures surfaces in diligence and reprices or unwinds Canadian SMB transactions: unremitted HST, shareholder loan balances, personal services business risk, payroll classification. This piece maps each exposure to the diligence request that reveals it — and to the sell-side work that resolves it before a buyer finds it.
In the meantime
The mandate this analysis supports
The question this piece addresses is already live in practice. The advisory page below sets out how it is handled today; a private consultation is the direct route for a specific matter.
This article reflects tax law and CRA administrative practice as of its publication date. It is general information, not tax, accounting, or legal advice, and reading it does not create a professional-client relationship. Figures, deadlines, and administrative positions change — obtain advice on your own facts before acting.