Corporate Approval & Articles of Amendment re Section 86 Rollover (Canada)

Are you reorganizing your corporation's share capital and rolling over shares under Section 86 of the Income Tax Act (Canada)?

Prepare the necessary resolutions for the directors and shareholders with this template Corporate Approval & Articles of Amendment Package for Section 86 Rollover.

A rollover is one of the most common methods of achieving a tax-deferred reorganization of business or investment interests. The vendor realizes no gain or loss, and the purchaser takes over the vendor's tax cost of the assets.

This Canada Corporate Approval & Articles of Amendment Package for Section 86 Rollover is available in MS Word format, and is fully editable to fit your specific circumstances.