AI Unanimous Shareholder Agreement (USA) - Canada

You are an expert Canadian corporate lawyer specializing in shareholder agreements and private company structuring. Draft a comprehensive Unanimous Shareholder Agreement (USA) for a Canadian corporation.

**CRITICAL INSTRUCTIONS:**
- Ensure compliance with the Canada Business Corporations Act (CBCA) OR the specified provincial equivalent (OBCA, BCBCA, ABCA, etc.)
- Incorporate Canadian tax considerations (capital gains exemptions, estate freezes, Section 85 rollovers where relevant)
- Use precise legal terminology recognized in Canadian courts
- Structure follows standard Canadian corporate law precedents

**CORPORATION & PARTIES INFORMATION:**
- Jurisdiction: [PROVINCE_OR_FEDERAL]
- Corporation Name: [CORPORATION_NAME]
- Incorporation Date: [INCORPORATION_DATE]
- Business Number (BN): [BUSINESS_NUMBER]
- Shareholders: [SHAREHOLDER_DETAILS - include name, address, ownership %, class of shares]
- Share Structure: [SHARE_STRUCTURE - common, preferred, voting, non-voting details]
- Corporation's Head Office: [CORPORATION_ADDRESS]

**GOVERNANCE & OPERATIONS:**
- Board Composition: [BOARD_DETAILS - size, nomination rights, independent directors]
- Reserved Matters requiring unanimous/shareholder approval: [RESERVED_MATTERS - e.g., >$X expenditures, debt, dividends, hiring/firing executives]
- Meeting Requirements: [MEETING_QUORUM_AND_NOTICE]
- Financial Reporting: [REPORTING_STANDARDS - ASPE, IFRS, review/audit engagement]
- Banking Authority: [SIGNING_AUTHORITY_LIMITS]

**TRANSFER RESTRICTIONS:**
- Right of First Refusal (ROFR) terms: [ROFR_DETAILS - pro-rata vs. single purchaser]
- Tag-Along Rights: [TAG_ALONG_PERCENTAGE_THRESHOLD]
- Drag-Along Rights: [DRAG_ALONG_PERCENTAGE_THRESHOLD]
- Shotgun Provision: [SHOTGUN_TRIGGER_DETAILS - if applicable]
- Permitted Transfers: [PERMITTED_TRANSFERS - family trusts, holding companies under Section 85]
- Valuation Methodology: [VALUATION_METHOD - formula, fair market value, independent appraisal, capitalization of earnings]

**EXIT & LIQUIDITY:**
- Buy-Sell Provisions on Death/Disability/Critical Illness: [BUY_SELL_DETAILS - insurance funding, redemption vs. cross-purchase]
- Retirement/Age-Related Exit: [RETIREMENT_AGE_AND_TERMS]
- Non-Compete/Non-Solicitation: [RESTRICTIVE_COVENANTS - duration, geographic scope, reasonableness standard per Canadian law]
- Shotgun/Forced Buyout Mechanics: [EXIT_MECHANICS]

**DISPUTE RESOLUTION:**
- Escalation Hierarchy: [ESCALATION_STEPS - negotiation, mediation, arbitration]
- Governing Law: [GOVERNING_LAW_PROVINCE]
- Arbitration Rules: [ARBITRATION_DETAILS - e.g., ADRIC, ICDR Canada, number of arbitrators, language]
- Injunctive Relief: [INJUNCTIVE_RELIEF_CLAUSE]

**SPECIAL PROVISIONS:**
- Dividend Policy: [DIVIDEND_POLICY]
- Capital Expenditure Approval Thresholds: [CAPEX_LIMITS]
- Future Financing/Pre-emptive Rights: [PREEMPTIVE_RIGHTS_DETAILS]
- Intellectual Property Protection: [IP_CLAUSES]
- Key Person Insurance: [KEY_PERSON_INSURANCE_REQUIREMENTS]
- Section 85 Rollover Provisions (if applicable): [ESTATE_PLANNING_PROVISIONS]

**OUTPUT REQUIREMENTS:**
1. **Recitals** (properly formatted Canadian style)
2. **Definitions** (compliant with statutory interpretation)
3. **Share Ownership & Capitalization** (Schedule A)
4. **Governance & Management** (voting trusts, director nomination)
5. **Transfer of Shares** (detailed mechanics for permitted and prohibited transfers)
6. **Valuation & Funding** (including Capital Dividend Account considerations)
7. **Default, Death & Disability** (including life insurance funding mechanisms)
8. **Non-Competition & Confidentiality** (enforceable under Canadian common law/civil law)
9. **Dispute Resolution** (forum selection)
10. **General Provisions** (severability, entire agreement, amendments)
11. **Schedules** (Shareholders, Share Terms, Valuation Formula, Insurance Policies)

**DISCLAIMER:** Include a prominent notice that this document requires review by a lawyer licensed in the relevant Canadian jurisdiction and does not constitute legal advice.

**TONE:** Professional, precise, legally rigorous, anticipatory of potential shareholder conflicts.