My business partner is retiring and has asked that I buy her out. I am fine with her asking price and terms but she said something that has me baffled.A Share Purchase Agreement is a document a shareholder may use to transfer their ownership of company shares (also called stock) to a buyer. Business owners can fund their buy-sell agreement in different ways – save the money, borrow it, or buy insurance. This article will discuss ten of the key considerations that a purchaser must take into account when acquiring the shares of a Canadian business. A SHA is an agreement that summarizes the rights of shareholders, as well as the relationship they have to one another and to the business.