If you own shares in a private Canadian corporation that has grown in value, you are sitting on a tax problem and a planning opportunity at the same time. This guide provides details that business owners and high net worth families actually need before they act...
Curated Content Tax-Smart Strategies

Canadian Guide to Estate Freeze & Capital Gains Exemption

Berger Law
By Jason Berger
June 24th, 2026

Estate Freezes and The Multiplication of The Capital Gains Exemption: A Complete Guide for Canadians

If you own shares in a private Canadian corporation that has grown in value, you are sitting on a tax problem and a planning opportunity at the same time.

The tax problem is the capital gains tax that will eventually be owed, either on a sale or on your death. The planning opportunity is the estate freeze, paired with the Lifetime Capital Gains Exemption (LCGE).

Used correctly, these two tools together can shelter a meaningful amount of tax for your family. Used carelessly, they can trigger a costly reassessment from the Canada Revenue Agency (CRA).

This guide answers frequently asked questions, in plain language, with the technical detail that business owners and high net worth families actually need before they act…

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SEE ALSO:
Strategies to Safeguard Wealth: “Estate Freeze” Explained

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