Ontario Section 85 Share Rollover Agreement (Common Shares) - $17.49
Document Id : 1074
File Type : Microsoft Word
Exchange shares for shares with this Ontario Section 85 Share Rollover Agreement for Common Shares.
- The vendor shareholder sells the subject shares to a holding company in exchange for common shares in the capital stock of the holding company, pursuant to Section 85 of the Income Tax Act (Canada).
- The parties agree to file joint elections under Section 85(1) under the ITA and as required under the Ontario Corporations Tax Act.
- The file includes a Section 116 Affidavit to be sworn by a corporate officer of the vendor, if applicable.
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