Avoid taxes altogether as follows: on a share exchange elect into a capital gain sheltered for the small business capital gains deduction; have the company redeem those shares for cash which generates a loss; generate a second capital gain on a second share exchange which is offset by the earlier loss; the transfer those shares to a related corporation for high ACB/high PUC shares; return the PUC tax free (avoid the stop loss rules by having a related party in control of the corporation at the time the loss is generated)

Settlor transfers cash to a US assets protection Trust which in turn enters into a private annuity contract with Settlor; Annuities and the Trust are creditor protected under US law.