Fine & AssociatesToronto, ON · October 21, 2026Law360: The Estate Freeze That Didn’t Shield a Family Fortune From Divorce
By Lorne J. Fine For decades, the estate freeze has been a staple of succession planning for Canadian business families. The mechanics are familiar to any tax or estate practitioner: the owner exchanges growth shares for fixed-value preferred shares, and a newly settled family trust subscribes for fresh common shares that will capture all future...
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