Use this ready-made template to draw up a Companies Act Agreement with respect to a Section 85 asset roll-over, pursuant to Section 109(2) of the Nova Scotia Companies Act.

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.

This Nova Scotia Section 85 rollover Companies Act Agreement is provided in MS Word format, and is fully editable to fit your specific circumstances.