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Ontario Section 85 Asset Rollover (Land for Preferred Shares) - $17.49
Document Id : 4916
File Type : Microsoft Word
Prepare a Section 85 Asset Rollover Agreement of Land for Preferred Shares with this easy-to-use template for Ontario, under Subsection 85(1) of the Income Tax Act (Canada).
- The vendor sells a parcel of land for fair market value to a holding company in exchange for preferred shares in the holding company (a rollover) with a redemption amount equal to the purchase price of the land.
- The parties agree to file joint elections as required under the Income Tax Act and the Ontario Corporations Tax Act.
- The file includes a Section 116 Affidavit of Residency, to be sworn by a corporate officer of the vendor, if applicable.
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