Kalfa Law | Corporate Minute Book | Canadian Business Law
Автор: Kalfa Law
Загружено: 2021-01-19
Просмотров: 4426
Описание:
Shira Kalfa, Founder & Partner of Kalfa Law discusses what a corporate minute book is and why is it important to maintain one.
A minute book contains the constating documents of your corporation, together with its bylaws, resolutions, ledgers, registers and share certificates. Its important to have a minute book for two reasons: 1) If the CRA conducts a general audit, it will request to review your books. If you don’t have corporate books, it will draw an adverse inference which could result in penalties. 2) In the event of a sale of your business, you will need a minute book in order to gain access to the Lifetime Capital Gains Exemption which saves you about $200,000 in tax.
#corporatelaw #business #corporatecommerciallaw #corporatetax
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