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Canada Exchange of Shares for Land & Section 85 Election - $17.49
Document Id : 4119
File Type : Microsoft Word
Use this template to prepare an Exchange of Shares for Land & Section 85 Election under S. 85 of the Income Tax Act (Canada).
- The parties are both Canadian corporations.
- The seller (Assignor) transfers land to a buyer (Assignee), and in exchange the Assignee assumes the mortgage on the land and issues shares of its capital to the Assignor.
- The parties agree to file a Section 85 election.
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