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Canada Exchange of Shares for Land & Section 85 Election - $17.99

Document Id : 4119

File Type : Microsoft Word

Make an election under section 85 of the Income Tax Act (Canada) for an exchange of shares for land with this downloadable easy form.

  • The parties are both Canadian corporations.
  • The seller transfers the land to the buyer. In exchange the buyer assumes the mortgage on the land and issues shares of its capital to the seller.
  • The parties agree to jointly file a Section 85 election.

The Canada Exchange of Shares for Land & Section 85 Election form is required to complete the asset exchange transaction.

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