foreclosure, 286 promissory note, 286 KEY TERMS garnish, 287 recapture, 299 book value, 299 installments, 281 security, 282 capital cost allowance, 299 sheriff, 287 capital gains, 299 merge, 326 chattel mortgage, 287 mortgage, 286 officer's certificate, 288 statement of adjustments, 327 collateral mortgage, 287 transactions, 280 damages, 287 ordinary course of business, 280 debt financing, 280 personal property, 283 equity financing, 280 REVIEW QUESTIONS 1. Gina Ito has $40,000 that she would like to invest 4. Imagine that ChargeitUp! Incorporated wants to in ChargeltUp! but she is not certain whether she purchase all of the patents of an incorporated wants to make a debt or equity investment. Highlight business whose only significant assets are the patents for her the relative benefits and risks of each type of in question. What due diligence investigations would investment . you recommend Charge It Up!, as the purchaser, 2. Explain what rights a participating, retractable, undertake? convertible preferred share would have. 5. A purchaser of a business name as an asset has to 3. Identify the main advantages of purchasing a business through a share sale. register that name, but a purchaser who acquires the business name through a share purchase does not. Explain why this is so. REFERENCES tatutes cohol, Cannabis and Gaming Regulation and Public Protection Act, 1996, SO 1996 c 26, Sched. k Act, SC 1991, c 46. Competition Act, RSC 1985, c C-34