SKU: OC-62137.04
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.
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 on-demand program was originally presented as an in-person program in October, 2019. Total running time is 37 minutes.
Presenter
Colleen Ma, Miller Thomson LLP
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