Every mechanic above — freeze, trust, LCGE multiplication, buy-sell, redemption route — takes the same single input, and most owner-managers cannot produce it on demand.

Open the minute book and write one page: every shareholder · every class · votes per share · dividend and redemption rights · whether each block is held personally, by a holdco, or by a trust · paid-up capital and adjusted cost base per block if recorded. Then book an hour with a CPA who does owner-manager tax, and bring that page.

If the page takes longer than an hour to produce, that is itself the finding: the structure is undocumented, and undocumented structures are the ones that get expensive at exactly the wrong moment.

This is information drawn from public filings, not financial, tax or legal advice. Canadian tax provisions are described in general terms and their application depends entirely on your specific facts. Anything touching tax or corporate structure — and every mechanic in this section does — should be confirmed with a licensed CPA and a corporate lawyer before you act on it.