Strip out the disclosure thresholds and what Control Empresarial appears to be doing is managing, in advance and over periods, the figure that a rule will later measure. That mechanic does transfer — but the threshold is different. In Ontario the numbers that matter to a private-company owner are the QSBC tests, not ownership percentages:

• the 24-month holding test — the shares must have been owned by you or a related person throughout the 24 months before a sale;
• the 50% test — throughout those 24 months, more than half the fair market value of the company’s assets must have been used principally in an active business carried on primarily in Canada;
• the 90% test — at the moment of sale, 90% or more.

A corporation that has quietly accumulated cash, marketable securities or surplus real estate can fail these without anyone noticing until a buyer’s lawyer runs the numbers. “Purification” — moving passive assets out ahead of time — is the real analogue of a stake walked down in steps, and like Slim’s sequence it only works if it starts long before the event. The 24-month look-back means a purification done the month before a sale is worth nothing.

The adjacent Canadian tools, none of which this edition is recommending: an estate freeze to cap your current value and push future growth to a family trust or the next generation; a family trust to multiply the LCGE across beneficiaries; a holdco to receive tax-deferred intercorporate dividends and hold the passive assets outside the operating company; corporate-class funds and capital-gains timing for investments already inside the corporation; and, on the philanthropic side, donating publicly listed securities in kind from the corporation rather than cash, which can eliminate the capital gain and credit the capital dividend account.