Section 85 Rollovers - What are they and Why are they Used?
Section 85 rollovers are used fairly regularly by small businesses. There are several situations that may give rise to performing a Section 85 rollover. A situation that we encounter regularly, which results in the use of a rollover is where an individual first starts a small business as a sole proprietor and then incorporates later. In this case, as the unincorporated business grows and revenues increase, incorporating becomes more attractive because of certain tax advantages and the desire to minimize exposure to personal liability.

Professional Corporations: What You Need to Know About Incorporating Your Practice
The professional corporation is a very useful business entity available to professionals (lawyers, accountants, doctors, dentists etc.), which can help them achieve significant tax savings and limit personal liability. This article on professional corporations explains the benefits, requirements, and restrictions for professionals looking to incorporate their practice.

Common Elements: Who has Standing to Sue?
Section 23 of the Condominium Act provides a condominium corporation with the authority to commence, maintain or settle an action in relation to the common elements or assets of the corporation, or individual unit. However, what happens if the problem that relates to the common elements only affects one unit, and the corporation does not want to take action on behalf of the one unit? Can the owner of that unit still seek relief?