April 2, 2026
Share deals and asset deals do not carry the same ghosts. Historical statements, add-backs, owner perks, HST positions, and working-capital pegs decide whether the price is a bargain or a transfer of someone else’s problem.
A CPA’s note is not a legal opinion. It is the financial argument you take into the purchase agreement: what to trust, what to escrow, and what to walk away from.