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№ 01Buying & Selling a Business · Restaurants & Food Service · Canada-Wide

Buying or selling a restaurant

Independent restaurants, cafés, bars, and franchise locations across Ontario — a restaurant deal is really several parallel transfers happening at once: the liquor licence, the lease, the health-unit inspection. Each runs on its own clock, and all of them race the same closing date.

Part of Food & Hospitality — see the family overview.

№ 01.1The Numbers That Drive the Deal

The numbers behind the deal

Every figure below is a typical Canadian deal-market pattern, not a valuation — use it to sanity-check what you're being told.

MetricTypical benchmarkUse this to
Format drives the number
  • Café / takeout formats price at the low end of the range for the sector.
  • Quick-service and single franchise units sit in the middle.
  • Full-service and licensed (liquor-service) locations price at the high end, reflecting the extra licensing and equipment involved.
Sanity-check where a listed restaurant should sit before you get attached to the asking number.
Valuation conventionPriced as a multiple of verified seller's discretionary earnings for owner-run locations, not gross revenue or the number on the listing.Apply the multiple to earnings you've verified yourself — not the number in the listing.
Rent-to-sales ratioOccupancy cost — rent plus related charges — as a share of gross sales is the single most-watched ratio in a restaurant resale.Flag a lease worth protecting, or a rent that's already eating the upside.
Prime costFood cost plus labour cost, combined, as a share of sales — the standard test of whether a restaurant's margins can support its asking price.Test whether the margins you're shown can actually support the price being asked.
Deposit normsA deposit tied to the purchase price is customary at the time the offer is signed, well before financing is arranged.Budget the cash you need at offer stage, before financing is even discussed.
1

The lease is usually the single biggest value lever in a restaurant deal — the term remaining, renewal options, and the rent-to-sales ratio move price more than almost any other factor.

2

A below-market rent is a real, valuable asset — but it is only protected, or lost, through the specific wording of the lease assignment, not by assumption.

3

Earnings claims from a listing or a broker get verified against your own review of the books during diligence, not taken on faith.

№ 01.2The Deal, End to End

Six steps, from offer to ownership

The same sequence underlies almost every restaurant deal — what changes from deal to deal is how long each step takes, and which one becomes the bottleneck.

Reaching an agreement

01

Offer & conditions

The offer sets price and key terms — for a restaurant it should build in the conditions that actually matter from day one, not just financing.

usually 1–2 weeks
02

Agreement of purchase & sale

The APS fixes price, structure — asset or share — and closing date, plus the reps, warranties, and holdbacks that protect you if diligence turns up something different than promised.

1–3 weeks to negotiate
03

Key transfers open in parallel

AGCO liquor licence, Lease, Health-unit inspection, Equipment & PPSA, Staff (ESA) all start moving at once, on separate clocks — this is usually where restaurant deals are won or lost.

often the critical path

Getting to closing

04

Diligence & searches

Corporate, PPSA lien, and litigation searches confirm what you're actually buying; we chase down licence standing and records the seller doesn't always have to hand.

2–4 weeks, in parallel
05

Closing day

Funds, keys, and signed documents change hands, alongside any inventory count and interim authorizations that bridge the gap until final transfers are confirmed.

1 day, once conditions are met
06

After closing

We track final licence confirmation and the staff transition through to completion — nothing is left for you to chase once the deal is done.

1–2 week tail
Most single-location deals close in 30–60 daysLarger, multi-location, or regulator-heavy deals typically run longer.
№ 01.3Deal Structure

Asset sale or share sale?

This is the first real decision in almost every restaurant deal — and it changes what you're buying, what you're taking on, and how it's taxed.

QuestionAsset purchaseShare purchase
What you buyThe restaurant's assets — equipment, inventory, lease, recipes, goodwill, and the name.The shares of the corporation itself — everything it owns, and everything it owes.
Seller's liabilitiesGenerally stay behind with the seller's existing corporation.Generally come with the company, known and unknown.
The liquor sales licenceHandled as a transfer application, or a new licence, bridged by an interim authorization to keep the business serving.Stays with the corporation, but the regulator must be notified of the change in ownership.
The leaseNeeds the landlord's written consent to assign — often the pacing item for the whole closing.Usually stays in place, unless the lease has its own change-of-control clause.
Tax angleBuyer gets a stepped-up cost base on the assets purchased; an HST election may apply to the sale.Seller may access the lifetime capital gains exemption on qualifying shares.
StaffEmployment continuity rules typically apply to how staff carry forward.Employment generally continues uninterrupted — the employer doesn't change.
Typical use in a restaurant dealThe default for most single-location restaurant deals.Less common — sometimes preferred where a hard-to-reassign licence or lease favours keeping the corporation intact.
What you buy
Asset sale

The restaurant's assets — equipment, inventory, lease, recipes, goodwill, and the name.

Seller's liabilities
Asset sale

Generally stay behind with the seller's existing corporation.

The liquor sales licence
Asset sale

Handled as a transfer application, or a new licence, bridged by an interim authorization to keep the business serving.

The lease
Asset sale

Needs the landlord's written consent to assign — often the pacing item for the whole closing.

Tax angle
Asset sale

Buyer gets a stepped-up cost base on the assets purchased; an HST election may apply to the sale.

Staff
Asset sale

Employment continuity rules typically apply to how staff carry forward.

Typical use in a restaurant deal
Asset sale

The default for most single-location restaurant deals.

We tell you which structure fits — before you sign anything.

№ 01.5Due Diligence, Both Sides

What gets checked before closing

Different lists depending on which side of the deal you're on — both matter for how smoothly closing goes.

If you're buying

  • Three years' financials, normalized to verified seller's discretionary earnings
  • Sales tax and CRA account status
  • The lease, every amendment, and its assignment terms
  • Licence standing — liquor and health
  • PPSA and lien searches on equipment
  • Equipment condition and any equipment leases
  • Franchise disclosure document, if the location is franchised
  • Staff roster and employment continuity obligations
What we do: run the searches, chase the certificates, and flag anything that changes your price or your conditions.

If you're selling

  • Clean books and up-to-date government filings
  • Licence in good standing, with no outstanding compliance issues
  • Equipment lien payouts lined up before closing
  • Lease estoppel and early contact with the landlord
  • A staff plan for closing day
  • An agreed method for counting inventory
What we do: tell you what a buyer's lawyer will ask for — before they ask for it.
№ 01.6Costs & Fees

You'll know the number before we start

No open-ended hourly surprises — the cost is confirmed in writing before any work begins.

Type of workFeeHow it's confirmed
Straightforward purchase or saleStarting from $3,388.87
Our charges · taxes included
Confirmed in writing once we see the agreement.
Larger or more complex dealQuoted to scopeShort call → fixed written quote before any work begins.
Searches, filings & third-party feesAt costItemized on your invoice, not marked up.
Other costs to budget for, depending on your deal: the liquor-licence transfer or application fee, the landlord's consent costs, a franchisor transfer fee where the location is franchised, a broker's success fee if the deal was listed, and inventory purchased at the count. We confirm all of these once we see your agreement.
Most deals start here

An owner-run business

A café or takeout spot, a single franchise unit, or a family restaurant with a straightforward lease — one buyer, one seller.

Start my file
A bit more involved

A larger or more complex deal

A restaurant group or multi-location deal, a licensed venue bundled with real estate, or a franchisor whose consent and a new agreement are part of the deal.

Book a consultation

Not sure which you are? That's our job to figure out, not yours. As a rough guide, most deals under a couple of million dollars are the first kind — above that, you're usually in Mergers & Acquisitions territory.

№ 01.7The Landscape

Restaurants & Food Service, in context

Typical deal size
$50K–$1.5M
Typical closing
30–60 days
Usual structure
Asset sale

Typical patterns across Canadian deals — not a quote or advice; every deal is confirmed on its own facts.

№ 01.8Before You Ask

Common questions

Can a restaurant keep serving alcohol while the licence transfer is in progress?

Often, yes — an interim authorization can let the premises keep serving under temporary authority while the full transfer application works through the regulator. What applies to your specific licence and timeline gets confirmed before closing, not assumed.

Who pays the landlord's consent costs on a lease assignment, and can the landlord just say no?

That's negotiated, not fixed — reasonable consent fees and administrative costs are commonly split between the parties in the assignment terms. A landlord generally can't refuse consent without a reasonable basis, though what counts as reasonable depends on how the lease itself is worded.

Do the staff transfer with the restaurant, and what's my exposure if I don't want to keep everyone?

On most restaurant asset sales, continuity rules can carry over an employee's length of service and shape what happens if a role changes or ends. Your exposure depends on your specific staff and how the transition is handled — that gets walked through for your deal before you commit to a structure.

The seller wants a share sale instead of an asset sale. What actually changes for me as the buyer?

It changes what you're taking on. The corporation's history and its existing liabilities come along with the shares, while the licence and lease generally stay attached rather than being re-applied for. Share-sale requests are usually about protecting a hard-to-reassign licence or lease, and that reasoning gets tested before you agree to it.

How does the closing-day inventory count actually work?

Most restaurant deals count and value saleable inventory on closing day, added on top of the agreed structure. The method — who counts, how spoilage is handled, what's excluded — gets agreed in the purchase agreement itself, not improvised at the till on the day.

№ 01.9Resource Register

Official links

ResourceOfficial link
AGCO — liquor sales licensing
Licence transfers and interim authorizations
Visit www.agco.ca
Find your local public health unit
Food-premises inspections and change-of-operator notices
Visit www.ontario.ca
Employment Standards Act — general guide
Staff continuity on a sale
Visit www.ontario.ca
Personal Property Security Registration (PPSR)
Equipment lien searches
Visit www.ontario.ca

Where we close restaurant deals

Ready to begin?

Tell us about your restaurant deal — we'll point you the right way and confirm the cost in writing before any work begins.

Prefer to talk first? Call 1-844-900-1070 — it’s free.
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