Roadshow Session #003 – Business Law & Tax for Startups

Business Law & Tax for Startups


Guest Speakers:

Roger Song

Managing Lawyer at Song & Howard Law Office

Roger is the managing lawyer of Song & Howard Law Office based in Calgary, Alberta. He focuses
his practice to help Chinese entrepreneurs and companies to develop and operate projects and
businesses in the province of Alberta and provide legal services to local Chinese community as
well as general public in the areas of corporate, wills and estates, and real estate law. He has
more than 20 years’ experiences of legal teaching and research, corporate in-house and private
practice legal counsel in mainland China, US, Hong Kong, and Canada. He was admitted to
practice law in the province of Alberta since 2014. He was also a lawyer admitted to practice in
the state of New York from 1996 to 2019. Roger obtained his Bachelor of Law and Master of Law
degrees from Beijing University, his LL.M degree from New York University and his Juris Doctor
(JD) degree from University of Calgary.

Business Law:

  1. Minute Book for a Start-up Company
    • Why is it important?
  2. Fund Raising by a Startup Company and Compliance with Securities Law in Canada
    • Case analysis
  3. Is Your Startup Company a Canadian Controlled Private Corporation (CCPC)?
    • Shareholding structure
    • Case analysis: What is the “Control” ?


Caroline Pan

Assurance Partner at Accel Professional Corporation

Ms. Caroline Pan, CPA articled with one of the major Canadian CA training firms and has extensive experience in assurance services. She provided tax advisory services to professional clients including lawyers and dentists in one of the largest Canadian firms. As a National CPA final exam marker, module exam marker and exam arbitrator, she has also built a solid reputation with the CPA Professional Institution.


  1. Advantage and disadvantage for incorporation
  2. Common new business owner tax traps – Debit shareholder loan, GST registration & collection, two separate legal entities
  3. Tax obligation break-down: RP, RC, RT
  4. High-level tax planning opportunity with incorporated business: LCGE, tax distribution, SR&ED, CDA, family trust, and various subsidies by the government.


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