The partner would like you to consider any potential planning opportunities to minimize corporate and personal tax on the sale of the shares and minimize the risk of a CRA reassessment related to the share sale. Alfonso is using his own advisors to assist but indicated to Janece that he may be interested in retaining your firm to provide tax compliance following the share purchase. The tax partner has asked you to determine the filing requirements for DI assuming that the share sale proceeds as planned. He has also asked you to consider Alfonso's intention to utilize DI's losses following the share purchase and related tax planning in regard to DI's 2023 tax filings ?