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Document Id : 105
File Type : Microsoft Word
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Canada Section 85 Land Rollover Agreement
Prepare a Section 85 Rollover Agreement to transfer land from one party to another with this easy-to-use template for Canada.
- A rollover is one of the most common methods of achieving a tax-deferred reorganization of business or investment interests, in accordance with Section 85 of the Income Tax Act (Canada).
- The vendor realizes no gain or loss, and the purchaser takes over the vendor's tax cost of the assets.
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