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Ontario Section 85 Asset Rollover (Investments) - $27.99
Document Id : 4917
File Type : Microsoft Word
Roll over certain investments under Section 85 of the Income Tax Act (Canada) with this Ontario Section 85 Asset Rollover of Investments template.
- The vendor sells the investment assets to the purchaser, with part of the purchase price to be paid by way of preference shares in the capital of the purchaser, and the balance secured by a promissory note (included).
- The parties agree to file joint elections under Section 85(1) of the ITA and as required under 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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