Established in 1996, the website is an international marketplace of businesses for sale. We provide a cost-effective route to market for business owners and their representatives and a one stop shop for aspiring entrepreneurs and business buyers.
Get support with succession planning for your small business, connect with potential investors, and view an online listing of businesses for sale. Business succession ( NBC ) Find information to help you with your business succession and other forms of career changes.
The first is known as an asset sale; the second is a share sale. There are tax advantages to both. The fair market value (FMV) for these assets is $17,000. This price is the estimated cost that a person would pay for these assets. The actual price paid by the 3rd party is $20,000. The difference
A share of a corporation is considered to be a qualified small business corporation share if all the following conditions are met: at the time of sale, it was a share of the capital stock of a small business corporation, and it was owned by you, your spouse or common-law partner, or a partnership of which ...
Example: An individual who realizes a capital gain of $800,000 on the sale of qualifying small business shares will only be entitled to a capital gains deduction of $600,000 if he/she claimed a business investment loss of $200,000 in a previous year.
In practice, book value is seldom used in the process of securing venture capital, although it can be a realistic approach to measuring a small business' net worth. Liquidation value A liquidation value is assigned to a business being sold in order to satisfy its creditors.
For businesses organized as corporations, the structure of the deal as an asset or stock sale can have very different tax results. Tax-free reorganizations. Where one corporation is buying another, you may be able to structure the sale as a tax-free merger.