Program Chair

Professor Jinyan Li

Osgoode Hall Law School

The law is changing to support Employee Ownership Trusts (EOTs). Get on top of the changes … now.

With a record number of Canadians approaching retirement age, employee ownership trusts (EOTs) have enormous potential to change the way owners structure and sell their businesses. EOTs are a legal structure that businesses can use, typically for succession planning, to allow their employees to become shareholders of the business through a trust. Cited benefits of EOTs include greater control for business owners over the selling process, preserving the company’s legacy, higher employee retention and tax advantages.

EOTs already exist in both the US and UK, but Canada has never had a specific trust vehicle and tax incentives for business owners to use this framework. Until now …

Canada’s Federal Budget 2023 has outlined proposed amendments to the Income Tax Act to establish a tax structure and incentives for EOTs. These are to take effect Jan. 1, 2024. Get prepared.

To advise your clients or business effectively and confidently, you need to understand the mechanics of using an EOT model, the legal issues involved, the costs and benefits for businesses, and what advisors need to know.

Led by Professor Jinyan Li of Osgoode Hall Law School, this interactive, live 75-minute OsgoodePD webinar will give you the opportunity to engage with a diverse panel of experts in law, tax and business and get the questions you want answered.

All registrations include access to the recorded program for 120-days

What You’ll Learn

What are Employee Ownership Trusts (EOTs) and how do they work?

How do EOTs differ from other employee compensation options?

Status of EOTs in Canada compared to US and UK

Overview of legal issues (tax, corporate, public policy)

Advantages and disadvantages for business owners and employees of using EOTs

What should advisors be aware of?

Review of the proposed amendments to the Income Tax Act (based on Canada Federal Budget 2023), including what are the qualifying conditions and tax implications

Who Should Attend

Tax and corporate/commercial lawyers

Business owners and entrepreneurs

Tax advisors, accountants and succession planning professionals

Transactional counsel

Finance professionals

Corporate officers

Government and regulatory professionals and policy makers

Compensation advisors

HR professionals


Program Chair

Professor Jinyan Li

Osgoode Hall Law School



Recorded: May 18, 2023

$49 + TAX

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CPD Hours
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Substantive 1h 15m
Total1h 15m

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