One of the key considerations when incorporating a new company is how to structure the share provisions in the articles of incorporation. These provisions will dictate the number of shares the corporation can have (i.e., authorized capital), the different types or “classes” of shares (e.g., common, special, preferred, etc.), and the share attributes attaching to each class of shares (e.g., the right to vote, to receive dividends, to receive the remaining property upon the corporation’s dissolution, liquidation or winding-up, etc.). Because the decision to create a corporation or amend one’s existing share provisions is typically driven and influenced by tax considerations, it is always recommended to consult your accountant before having your lawyer draft such share provisions. In addition to complying with the governing corporate laws surrounding share structures for private corporations, you will want to ensure they are prepared in such a way that will allow you to take advantage of possible tax incentives that may be available to you based on advice from your accountant or other tax professional.