Expert Analysis

Estate freeze doesn’t turn a pre-marriage gift into excluded property

By Lorne J. Fine ( October 21, 2026, 11:38 AM EDT) -- For decades, the estate freeze has been a staple of succession planning for Canadian business families. The mechanics are familiar to any tax or estate practitioner: the owner exchanges growth shares for fixed-value preferred shares, and a newly settled family trust subscribes for fresh common shares that will capture all future growth. The tax benefits are well understood....
LexisNexis® Research Solutions

Related Sections