Seglem's preferred injection → the Ontario estate freeze

Strip away the shipping partnership and Seglem's move is a general principle: when an owner puts new money into a company he controls, the class of security decides who gets the next dollar of growth. He took preferred — fixed claim, senior position, no participation in the upside. That is a deliberate choice about where future value accrues.

The Canadian freeze runs the same logic in reverse and is the single most common structure for a founder in your position. You exchange your common shares for fixed-value preferred shares equal to today's valuation, and new common — typically held by a family trust — takes all future growth. Your eventual tax bill is capped at today's number; the growth is taxed in other hands later.

The reason this is a "partially" and not a "yes": a freeze is priced off a defensible fair market valuation, and it drags in s.86 or s.51 rollover mechanics, the s.74.4 corporate attribution rules, TOSI, and the trust's 21-year deemed disposition. None of that is a DIY exercise, and a freeze done at a number you cannot defend is worse than no freeze.