Exit Strategy Planning — Maximizing Value And Minimizing Taxes

Every entrepreneur deserves to exit on their terms — profitably, legally, and tax-efficiently. Mackisen CPA Auditors Montreal prepares exit plans that preserve capital gains exemptions, ensure compliance, and guarantee your business transitions smoothly to buyers or successors.

Legal and Regulatory Framework
Income Tax Act (Canada) Section 110.6: Provides Lifetime Capital Gains Exemption (LCGE).
Income Tax Act (Canada) Section 84.1: Prevents misuse of corporate transfers.
Taxation Act (Quebec) Sections 36–42: Define rules for reorganizations.
CPA Canada Handbook Section 1582: Establishes valuation and disclosure standards.
Civil Code of Quebec: Governs legal transfers and successions.

Key Court Decisions
Beaudoin v. The Queen (2020): Denied LCGE due to missing records.
Simard Beaudry Construction v. Canada (2019): Approved CPA-verified valuations.
Lincora Group v. Quebec (2019): Penalized share misclassification.
Tremblay Holdings v. The Queen (2021): Confirmed CPA documentation validity.
Royal Bank v. Canada (2019): Recognized audited statements for sale financing.

Why CRA Scrutinizes Business Exits
CRA ensures valuation accuracy and tax integrity. Mackisen CPA Auditors Montreal designs compliant, documented exit plans that maximize proceeds while minimizing tax risk.

Mackisen Strategy
Valuation & Certification — Prepare CPA-audited valuations.
Tax Optimization — Apply LCGE and deferral structures.
Succession Planning — Organize family and corporate transfers.
Due Diligence — Provide clean documentation for buyers.
Transaction Oversight — Manage CRA forms and audit protection.

Powering Client Needs and Financial Legacy
A Montreal manufacturer reduced capital gains by $600,000 through Mackisen planning. A Quebec family business achieved a seamless succession. A Toronto firm sold at 30% higher valuation with CPA-certified books.
How Mackisen Clients Benefit

• Increased sale value through verified financials

• Reduced taxes and reassessment risk

• Smooth ownership transfer

• CRA and buyer trust

Common Questions
When should I start planning? 3–5 years before sale.
Can I transfer to family members? Yes, with CPA structuring.
Do I qualify for LCGE? If shares meet CRA rules.
Does CRA audit sales? Yes, always.
Can Mackisen prepare the full sale package? Yes.

Why Mackisen
Mackisen CPA Auditors Montreal ensures your business exit is compliant, profitable, and stress-free. We handle everything from valuation to closing.