About this course

  • $50.00
  • 1 CPD hour
  • November 3, 2026 - 12:00 PM ET

Agenda

EOT Fundamentals

  • How an EOT is structured and who the beneficiaries are
  • Qualifying conditions for the trust, trustees and the business
  • How EOTs compare to third-party sales, family succession and ESOPs

    Tax Framework

  • The capital gains exemption on qualifying sales and its conditions
  • The extended capital gains reserve and repayment period
  • The trust's exemption from the 21-year deemed disposition rule

    Valuation

  • Why fair market value is critical, and the risk of overpaying
  • Valuation approaches and key assumptions in an EOT context

    Financing The Transaction

  • Vendor notes, senior debt and blended structures
  • Modelling repayment from future cash flow
  • Stress-testing affordability so the company isn't overleveraged

    Governance and Post-Closing

  • Board and trustee roles
  • Ongoing reporting and advisor responsibilities

    • Instructor(s)

    Jennifer Williams

    Jennifer Williams is the founder of Ownership Design Group, a Canadian advisory firm specializing in business succession and employee ownership. She helps founders and CEOs transition their companies through values-aligned models like Employee Ownership Trusts (EOTs) and ESOPs — designed to protect continuity, share prosperity, and build long-term resilience.

    A TEDx speaker with more than 20 years of experience leading mission-driven businesses, Jennifer brings a strategic yet deeply human-centred approach to ownership transition. She works with companies across Canada to design ownership structures that engage employees, honour the founder's legacy, and prepare the next generation of leaders. Her firm is itself employee-owned — a reflection of the model she helps others build.

    Jennifer's work is driven by a larger vision: a stronger, more productive Canadian economy built on locally rooted, employee-owned businesses — companies that keep ownership, prosperity, and decision-making in the hands of the people and communities who power them.