Goudreau v. The King, 2026 CCI 142

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Summaries

Summary Under

price adjustment clauses were effective to avoid the conferral of a s. 85(1)(e.2) benefit

The three taxpayers who, with the exception of discretionary dividend shares held by their wives, were the sole shareholders of a corporation...

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Summary Under

valuation of shares by the taxpayer’s expert was more grounded in the current realities of the business

The three taxpayers who, with the exception of discretionary dividend shares held by their wives, were the sole shareholders of a corporation...

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Summary Under

price adjustment clause had retroactive effect

The three taxpayers, who held all of the (Class A) common shares of their corporation (“PBI”), engaged in an estate freeze transaction in...

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