Goudreau v. The King: Estate Freeze and Valuation Lessons
A 2026 Tax Court of Canada case on an estate freeze, a low share valuation and price adjustment clauses, and what Ontario business owners can learn from it.
Insights
Insights
Articles on valuation, tax and planning for Ontario business owners.
These articles are written for owners of private companies in Ontario, their families, and the lawyers and advisers who work with them. They explain tax and valuation questions in plain language: when incorporating makes sense, how an estate freeze works and what can go wrong with the value, and what recent court decisions mean in practice.
Each article is general information, not advice for your situation. For the services behind these topics, see business valuation, estate freeze valuation, tax planning, and forensic accounting.
Incorporating in Ontario: When It Makes Sense
Thinking of incorporating your Ontario business? A plain-language look at the 2026 tax benefits, costs and pitfalls, and when incorporating usually makes sense.
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