Glossary
Estate Freeze
An estate freeze is a tax-planning strategy that locks in the current value of a business owner's shares — typically by swapping them for fixed-value preferred shares — so that future growth in the company accrues to the next generation instead. It is a common way to manage the tax that would otherwise arise on a future transfer of a family business, and it often works alongside a holding company. The mechanics tie closely to how a holding company in Alberta is structured.
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