1015 Bloor St. W, Toronto
    Mon-Fri: 9am-6pm | Thu: 9am-8pm
    Teixeira Accounting
    Business Purchase & Sale

    Buy Smart.
    Sell for Maximum Value.

    The way you structure the purchase or sale of a business dictates how much money you actually keep. We provide expert tax structuring, due diligence, and negotiation support to ensure you maximize your after-tax wealth and minimize risk.

    LCGE Limit

    $1.25M

    Tax-free capital gains (2025)

    Structuring

    Share vs Asset

    Optimized for your position

    Due Diligence

    Rigorous

    Uncovering hidden liabilities

    Tax Deferral

    Maximized

    Via Section 85 & Holding Cos

    Strategic Transaction Advisory

    Whether you are acquiring a competitor or exiting your life's work, the tax implications are massive. We guide you through the entire lifecycle of the deal.

    For Sellers: Maximizing Your Exit

    Our goal is to ensure you keep the maximum amount of cash after taxes. We structure the deal to qualify for the $1.25M Lifetime Capital Gains Exemption and navigate the complex negotiations of Share vs. Asset sales.

    • Corporate purification to meet QSBC asset tests.
    • Multiplying the LCGE using Family Trusts.
    • Tax-efficient extraction of safe income prior to sale.
    • Retiring allowances and post-sale consulting agreements.

    For Buyers: Minimizing Risk & Cost

    When acquiring a business, you inherit its history. We conduct rigorous financial and tax due diligence to uncover hidden liabilities, and we structure the acquisition to allow for maximum future tax deductions.

    • Quality of Earnings (QoE) analysis and verification.
    • Structuring the acquisition vehicle (Holding Company setup).
    • Negotiating asset allocation to maximize CCA deductions.
    • Identifying historical CRA compliance risks and unpaid taxes.

    The Great Debate:
    Shares vs. Assets

    The most critical negotiation in any business sale is whether it will be structured as a Share Sale or an Asset Sale. The buyer and seller have completely opposing tax interests.

    Sellers want a Share Sale: It allows them to claim the Lifetime Capital Gains Exemption (LCGE), potentially saving hundreds of thousands in taxes. It also provides a clean break from all corporate liabilities.

    Buyers want an Asset Sale: It allows them to write off the purchase price against future income by stepping up the cost base of the assets (CCA). It also ensures they do not inherit any hidden lawsuits or tax debts from the seller's past.

    We help you bridge this gap. If you are forced into an Asset Sale as a seller, we calculate the exact "tax gross-up" required to make you whole. If you are buying shares, we ensure rock-solid indemnities and tax holdbacks are in place.

    Bridging the Valuation Gap

    If a buyer insists on an asset sale, the purchase price must often be increased to compensate the seller for the loss of their LCGE and the higher corporate tax rates.

    Seller's Priority

    Access LCGE & Clean Exit

    Buyer's Priority

    Maximize CCA & Avoid Liability

    Share vs. Asset Sale Calculator

    See the massive difference in after-tax cash between selling your corporate shares versus selling the assets.

    Share vs. Asset Sale Tax Estimator

    Compare the after-tax cash you keep when selling your business as Shares (claiming the LCGE) versus selling the Assets inside the corporation.

    Eligible for LCGE?

    Lifetime Capital Gains Exemption ($1.25M)

    Tax Breakdown (Asset Sale)

    Corporate Tax Paid$234,000
    Personal Dividend Tax$461,168
    Total Tax (Asset Sale)$695,168

    Net Cash Kept (Share Sale)

    $2,192,203

    Net Cash Kept (Asset Sale)

    $1,804,832

    The Share Sale Advantage

    +$387,371

    Extra cash in your pocket by selling shares instead of assets.

    This tool is for general information only and does not replace professional tax or accounting advice.

    Why Choose Teixeira Accounting?

    At Teixeira Accounting Firm Inc., we don't just record history; we write your financial future. Most accounting firms are reactive—they wait for you to bring them problems. We are proactive architects of your wealth and business growth.

    Whether you're a scaling enterprise or a high-net-worth individual, we provide the strategic oversight, tax optimization, and bulletproof compliance you need to operate with absolute confidence.

    The Teixeira Advantage

    Proactive Tax Strategy

    We don't just file your taxes; we actively look for ways to reduce your tax burden year-round.

    Bulletproof Compliance

    Our rigorous quality control ensures your filings are accurate, minimizing audit risk.

    Dedicated Advisory

    You get a dedicated partner who understands your business deeply, not just a once-a-year tax preparer.

    Business Purchase & Sale — FAQs

    Don't Leave Money on the Table.

    Whether you are preparing to sell your life's work or acquiring a new venture, expert tax structuring is the difference between a good deal and a great one.

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