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№ 01Buying & Selling a Business · Software & SaaS Businesses · Canada-Wide

Buying or selling a software or saas business

A SaaS business is priced on ARR, but the price only means something once the IP behind it is confirmed clean — every contractor and early developer needs a proper assignment on file, and the code itself needs an open-source licence check before a buyer can rely on owning what they're paying for.

Part of Technology & Digital — 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
Valuation conventionPriced primarily off a multiple of annual recurring revenue, adjusted for churn, net revenue retention, and customer concentration.Test whether a headline ARR multiple reflects retention, not just top-line revenue.
IP chain-of-title completenessEvery contractor, early employee, or co-founder who touched the codebase needs a documented assignment of their work product to the company — gaps here are one of the most common diligence findings in software deals.Confirm the code is actually owned by the entity you're buying, not just used by it.
Open-source licence exposureCopyleft-licensed open-source components embedded in the product can carry disclosure or distribution obligations that affect how the product can be sold or modified.Flag licence terms that could restrict what a buyer can actually do with the code.
Customer contract assignabilitySubscription and enterprise customer agreements often include their own change-of-control or assignment-consent clauses, independent of deal structure.Check which customers need active notice before revenue is treated as fully portable.
SR&ED historyA company's Scientific Research and Experimental Development tax-credit claim history is a common financial-diligence item, reviewed for consistency even though it isn't itself a legal transfer requirement.Understand how SR&ED claims factor into a buyer's financial picture of the business.
1

Code and product IP is only cleanly owned by the company if every contributor — contractor, co-founder, early hire — signed an assignment; an unassigned contribution is a real gap a buyer's diligence will find, not a formality.

2

A customer subscription agreement's change-of-control clause can be triggered by either an asset or a share sale, depending on how it defines control — the structure you pick doesn't automatically decide the outcome.

3

PIPEDA obligations around any personal data the platform holds don't pause during the sale — how customer and user data is handled through diligence and handover is a compliance question in its own right, not just a technical migration step.

№ 01.2The Deal, End to End

Six steps, from offer to ownership

The same sequence underlies almost every software or saas business 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 software or saas business 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

IP ownership & contractor assignments, Customer contracts (change-of-control), Data handling (PIPEDA), Open-source licence compliance, Domain/accounts all start moving at once, on separate clocks — this is usually where software or saas business 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 60–120 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 software or saas business deal — and it changes what you're buying, what you're taking on, and how it's taxed.

QuestionAsset purchaseShare purchase
What you buyThe IP, code, and specific contracts assigned to you — the assets, chosen individually.The shares of the corporation — its contracts, IP, and history, all in place, but also its liabilities.
IP & contractor assignmentsIP assigned directly to the buyer as part of the asset purchase, with chain-of-title confirmed first.IP stays with the corporation; its chain-of-title is diligenced but not re-assigned.
Customer contractsEach contract reviewed individually for assignability; customer consent obtained where required.Generally continue automatically, subject to reviewing whether change-of-control language is triggered anyway.
Open-source licence complianceReviewed before the asset sale closes, since exposure attaches to the code itself.Reviewed as part of diligence; exposure comes with the shares regardless.
Tax angleBuyer gets a stepped-up cost base on the IP and assets purchased; an HST election may apply.Seller may access the lifetime capital gains exemption on qualifying shares.
Seller's liabilitiesGenerally stay behind with the seller's existing corporation.Come with the company, known and unknown — diligence matters more here than in most sectors.
Typical useCommon at the smaller end, or where the buyer wants the product without the corporate history.More common as revenue, contract volume, and customer count grow.
What you buy
Asset sale

The IP, code, and specific contracts assigned to you — the assets, chosen individually.

IP & contractor assignments
Asset sale

IP assigned directly to the buyer as part of the asset purchase, with chain-of-title confirmed first.

Customer contracts
Asset sale

Each contract reviewed individually for assignability; customer consent obtained where required.

Open-source licence compliance
Asset sale

Reviewed before the asset sale closes, since exposure attaches to the code itself.

Tax angle
Asset sale

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

Seller's liabilities
Asset sale

Generally stay behind with the seller's existing corporation.

Typical use
Asset sale

Common at the smaller end, or where the buyer wants the product without the corporate history.

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

  • 3 years' financials + ARR/churn/net revenue retention breakdown
  • IP chain-of-title & contractor assignment review
  • Customer contract list & change-of-control review
  • Open-source licence audit
  • PIPEDA-compliant data-handling practices
  • Domain, hosting, and key account inventory
  • Corporate and litigation searches (especially for share deals)
  • SR&ED claim history, if applicable
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 filings
  • Contractor and co-founder IP assignments confirmed complete
  • Customer contract assignability audit completed early
  • Open-source dependency licence review documented
  • Data-handling practices documented for diligence
  • Domain and account credentials inventoried ahead of handover
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: any remediation cost for missing IP assignments found in diligence, a broker's or M&A advisor's success fee, and any customer consent administration costs. We confirm all of these once we see your agreement.
Most deals start here

An owner-run business

A single-founder SaaS product with a manageable customer list, clean IP assignments, and standard open-source dependencies.

Start my file
A bit more involved

A larger or more complex deal

A larger SaaS company with concentrated enterprise customers, gaps in IP chain-of-title, or a share sale where corporate history needs deeper diligence.

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

Software & SaaS Businesses, in context

Typical deal size
$200K–$10M+
Typical closing
60–120 days
Usual structure
Either 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

One of our early contractors never signed a formal IP assignment — is that a deal-breaker?

It's a common finding, not usually a deal-breaker, but it does need to be fixed before closing rather than left open. We help you track down and paper the missing assignment, or structure protections around it if the contractor can't be reached, so a buyer isn't taking on ownership uncertainty.

Does using open-source libraries in our product create legal exposure when we sell?

It can, depending on the specific licences involved — some open-source terms carry disclosure or distribution obligations that could restrict how the buyer uses the code afterward. We review the dependency list against its licences as part of diligence, not as a technical afterthought.

Should we sell the company as an asset deal or a share deal?

It depends mainly on your revenue scale, how many customer contracts you have, and how clean the corporate history is — asset sales are more common for smaller, simpler codebases, and share sales become more common as customer contract volume and complexity grow. We walk through which structure actually fits your specific business rather than defaulting to one.

What happens to customer data during the transition?

This is treated as a compliance question under PIPEDA, not just a data migration — we review how customer and user data is handled through diligence and structure a controlled handover with clear disclosure obligations, rather than an informal one.

Our SR&ED claims are a meaningful part of our tax history — does that matter to a buyer?

It's typically reviewed as part of financial diligence for consistency, since claim history says something about the company's R&D activity and tax position, even though it isn't itself a legal transfer requirement. We make sure it's presented accurately rather than becoming a late surprise.

№ 01.9Resource Register

Official links

ResourceOfficial link
Office of the Privacy Commissioner of Canada — PIPEDAVisit www.priv.gc.ca
Canadian Intellectual Property Office (CIPO)
IP ownership and registration
Visit ised-isde.canada.ca
Canada Revenue Agency — SR&ED program
Tax-credit claim history
Visit www.canada.ca

Where we close software or saas business deals

Ready to begin?

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

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