--Apple-Mail=_95CF2DEE-984E-47DB-A549-ED0A0B95F11D Content-Transfer-Encoding: quoted-printable Content-Type: text/plain; charset=utf-8 Hi Howard, This is Tim the father. Just to clarify, the share purchase agreement = has been signed and we are closing on Monday so we are at the 11th hour. Does this change what you might need? We are just the operating company = and nothing has changed since the freeze in terms of shareholdings. Finally, are you able to estimate a cost for this? Thanks. Tim Thomas Home Care Assistance (Montr=C3=A9al) Tel: 514.907.5065 tthomas@homecareassistance.com | = Homecareassistancemontreal.ca = > On Jan 20, 2021, at 2:38 PM, Howard Nemeroff = wrote: >=20 > Hello Timothy. > Your email to me somehow ended up in my partner Julian Kotler=E2=80=99s = email address. In any event, yes there are some tax strategies to = consider when selling a business. Please send me the latest F/S for the = operating corporation and for any holding corporation which may have = shares in the operating corporation . Are there any writings with a = prospective buyer (e.g. a letter of intent)? If so send me those as = well. I will need to see the minute book(s) in due course. Have there = been any changes in shareholdings from what there was immediately after = the estate freeze? If so, I will need to see the documents reflecting = those changes. > =20 > HOWARD NEMEROFF > PHILLIPS FRIEDMAN KOTLER S.E.N.C.R.L./LLP > 1010 de la Gaucheti=C3=A8re West > Suite 600 > Montreal, Quebec > H3B 2N2 > Phone 514-878-3371 local 228 > Fax 514-878-4676 > Email hnemeroff@pfklaw.com > Note de confidentialit=C3=A9: Ce courriel (et/ou tout document = rattach=C3=A9) est confidentiel et destin=C3=A9 strictement =C3=A0 = l=E2=80=99usage de la personne ou l=E2=80=99entit=C3=A9 nomm=C3=A9e = pr=C3=A9c=C3=A9demment. Toute personne prenant connaissance du pr=C3=A9sen= t courriel sans en =C3=AAtre le destinataire ou son employ=C3=A9 est = avis=C3=A9 qu'il est strictement interdit de distribuer ou reproduire = l'information y contenue. Si ce courriel vous a =C3=A9t=C3=A9 envoy=C3=A9 = par erreur, veuillez nous en aviser imm=C3=A9diatement et le d=C3=A9truire= avec les documents qui y sont rattach=C3=A9s.=20 > Confidentiality Notice: This email transmission (and/or its = attachments) is confidential and intended only for the use of the = individual or entity named above. Any person taking cognizance of the = present e-mail without being the addressee or an employee of the = addressee is hereby advised that it is strictly forbidden to distribute = or reproduce the information herein contained. If this e-mail is sent to = you in error, please notify us immediately and delete this e-mail and = its attachments from your system.=20 --Apple-Mail=_95CF2DEE-984E-47DB-A549-ED0A0B95F11D Content-Transfer-Encoding: quoted-printable Content-Type: text/html; charset=utf-8 Hi = Howard, This is Tim = the father. Just to clarify, the share purchase agreement has been = signed and we are clo