Owned

You built a business. Owned is where we talk about what comes next: keeping more of what you've earned, protecting it, and making sure it lasts beyond you. Practical strategy for owner-managed businesses from the team at ANR.

Selling a Business Held in a Family Trust? A Recent Court Ruling Changes the Tax Math on Pre-Sale Dividends

Selling a Business Held in a Family Trust? A Recent Court Ruling Changes the Tax Math on Pre-Sale Dividends

Selling a Business Held in a Family Trust? A Recent Court Ruling Changes the Tax Math on Pre-Sale DividendsJason Rideout
Published on: 09/09/2026

A 2025 FCA ruling changed how Part IV tax applies to pre-sale dividends paid through a family trust. Learn what Canada v. Vefghi means for your business sale.

Canada v. Vefghi Holding Corpconnected corporations testpre-sale dividend taxsubsection 104(19)business salefamily trustsmall business sale

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