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Canada Section 85 Rollover Agreement (Land) - $29.99

Document Id : 105

File Type : Microsoft Word

Transfer land into a corporation tax-free with this Canada Section 85 Rollover Agreement for Land.

  • A rollover allows you to transfer the asset under Section 85 of the Income Tax Act without attracting capital gains tax on the transaction.
  • In exchange for the land, the purchaser corporation issues shares to the vendor equal to the fair market value of the land.
  • The purchaser and vendor agree to jointly file an election under subsection 85(1) of the Act.

Preserve your assets and reduce your tax liability with the Canada Section 85 Rollover Agreement for Land.

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