Explore the tax nuances of various kinds of share exchanges and rollovers. Review the tax implications of the sale of shares of a private business as compared to the sale of its assets, and discover helpful strategies and documentation tips for corporate/commercial practitioners. Identify how to help your clients with matters at the Tax Court of Canada. This on-demand program was originally presented as an in-person program on October 28, 2019. Total running time is 4 hours, 45 minutes. Each presentation sold separately.

Discuss the context on section 85 of the Income Tax Act for drafting purposes. Identify situations where a section 85 rollover can be used as a tax planning tool, review legislative requirements and mechanics of the provision, and consider related income tax and sales tax matters. Discuss how to document a section 85 rollover transaction against this technical background. This on-demand program was originally presented as an in-person program in October, 2019. Total running time is 37 minutes.

Learn about effective legal support for corporate and commercial law. Topics discussed include corporate reorganizations; dividends, other distributions, and share redemptions; share purchases; asset purchases; and other commercial transactions. This on-demand program was originally presented as an in-person program in April 2019. Total running time is 3 hours, 35 minutes.

Whether you practice in commercial or residential real estate, this manual is for you. The Alberta Real Estate Practice Manual provides a comprehensive overview of real estate transactions in Alberta. Written by real estate practitioners from across the province, this publication follows the real estate deal from start to finish.

Whether you practice in commercial or residential real estate, this manual is for you. The Alberta Real Estate Practice Manual provides a comprehensive overview of real estate transactions in Alberta. Written by real estate practitioners from across the province, this publication follows the real estate deal from start to finish.

This paper provides context on section 85 of the Income Tax Act for drafting purposes. It identifies situation where a section 85 rollover can be used as a tax planning tool, reviews legislative requirements and mechanics of the provision, and considers related income tax and sales tax matters. This paper also discusses how to document a section 85 rollover transaction against this technical background. Practical aides are also provided in the form of checklists and precedents, including a sample share structure, a sample resolution of the directors, and a sample section 85 transfer agreement. This paper is part of a collection presented at LESA’s Tax Law for Corporate/Commercial Transactions program in Calgary on October 17, 2019 and in Edmonton on October 28, 2019.