Canada Corporate Approval & Articles of Amendment re Section 86 Rollover

Reorganize your corporation's share capital, and transfer certain shares under Section 86 of the Income Tax Act (Canada) with this Corporate Approval and Articles of Amendment Forms 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.

The package of forms contains the following:

1. Special Resolutions of the directors and shareholders of the corporation to amend the articles and reorganize the share capital.
2. Schedule to the Articles of Amendment setting out the new share classes and the rights and privileges of each share class.

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