New in 2026: More Support for Business Owners Planning an Exit

Governments and lenders are paying attention to a simple fact: a large share of Canadian business owners plan to exit in the next decade, and more than $2 trillion in business assets is expected to change hands, according to CFIB. Here are three developments owners in Ontario should know about.

1. Employee ownership trusts

An employee ownership trust (EOT) lets you sell your business to a trust that holds it on behalf of your employees, the people who already know it best. To encourage these sales, the federal government offers a capital gains exemption of up to $10 million on qualifying sales to an EOT. In its Spring Economic Update on April 28, 2026, the government announced it would make that exemption permanent rather than letting it end after 2026. The measure was included in Bill C-30 and is subject to conditions, so speak with your accountant and lawyer about whether it fits your situation.

2. Financing for the next owner

Your sale depends on your buyer's ability to finance it. BDC's Business Purchase or Transfer Loan is designed for successors taking over a family business, management or employee buyouts, and buyers acquiring a competitor. BDC notes features such as repayment that can be tied to cash flow and the option to include one-time costs like legal fees. When good financing is available to buyers, owners have more options.

3. Succession Ontario

In February 2026, Ontario announced nearly $2 million for Succession Ontario, a free planning hub with resources, a valuation calculator and local one-on-one advice through Small Business Enterprise Centres. Read our guide to Succession Ontario.

What these programs have in common

Each works best when your business is ready. A lender will ask for the business's financial statements or tax returns. An employee ownership trust needs a valuation and clean records. Even free advisors can help you faster when your information is organized.

How SaleReady helps you use them

• We help you prepare the clean numbers and documentation that lenders, advisors and buyers ask for.
• We help you decide which buyer path fits you: family, employees or an outside buyer.
• Our Buying a Business workshop helps successors and employees understand funding options before they make an offer.

SaleReady doesn't provide tax, legal or financing advice. We help you get organized so your accountant, lawyer and lender can do their best work.