What is a USA? The Canadian Business Corporations Act (CBCA), as well as its provincial counterparts, set out the definition for an Unanimous Shareholders Agreement (“USA”).  As defined in the CBCA, a USA is “a written agreement among all shareholders or among all shareholders and one or more persons who are not shareholders, that restricts, […]

GST/HST has been in the news again with the recent reduction in the GST and so we thought it was time to refresh the knowledge base on when physiotherapy clinics should and could charge GST/HST and in turn claim back some of the GST/HST that we pay. …Read more

During periods of economic slowdown, small business owners in the public service sector (i.e. lawyers, accountants, and physiotherapist’s) may form partnerships by merging their practices. By doing this it makes the combined firm more efficient, and gives them a better chance of survival. Also during these times many self-employed professionals decide to sell off their […]