We would be please to represent you in the purchase or sale of a business.  There are essentially two methods used by a purchaser willing to acquire a business, one being the acquiring of the underlying assets of the business and the other being the purchase of the shares of a corporate entity that owns the assets and operates the business. In other words what is otherwise known as either an Asset Purchase or a Share Purchase.

        There are a number of detailed factors which one should consider when either selling or purchasing a business either by way of an asset sale/purchase or a share sale/purchase.  We would be pleased to meet with you to discuss these items.

       Some of the considerations to review in terms of completing a sale/purchase of a business transaction are set out  but are not limited to the following below:

1.    Letters of Intent and or Agreements of Purchase and Sale;
2.    Asset or Share Purchase;
3.    Bulk Sales Act Compliance;
4.    Transition of Employees;
5.    Corporate Structures and Re-Orginization;
6.    Pension of Benefit Plan Considerations;
7.    Allocation of the Purchase Price between Depreciable and Non-
       Depreciable 
Capital Property, Inventory, Good Will, etc.;
8.    Valuation of Assets;
9.    Dealing with Allocations Involving Inventory, Land and Bulding, Machine
       and other Depreciable Property, Accounts Receiveable, Prepaid Expenses,
       Intellectual Property, Assumed Liabilities, etc.;
10.  Employees - Dealing With Termination Under the Relevant Statutes, Carry-
       Over Provisions, Canada Pension Plan (CPP), etc.;
11.  Non-Competition Agreements and Consulting Agreements;
12.  Goods and Services Tax (GST) Implications;
13.  Land Transfer Tax Considerations, General Representations and 
       Warranties at Closing;
14.  Name Transfers.