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    Canada Section 86 Rollover Agreement (Shares)


    Use this easy package of downloadable forms to facilitate a Section 86 asset rollover as part of a corporate reorganization of a Canadian company.

    This package contains the following documents in Microsoft Word format:

    1. Share Exchange Agreement pursuant to Section 86 of the Income Tax Act (Canada).
    2. Form of Subscription for the new shares being issued in exchange for the existing shares.
    3. Corporate resolutions to authorize the transaction.
    4. Schedule to Articles of Amendment setting out the terms and conditions to be attached to the classes of shares.

    This Section 86 Rollover Agreement for Shares is pursuant to Canadian tax laws and is intended for use solely within Canada.

    Download Type: Microsoft Word
    SKU: 120
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    Canada Share Exchange Agreement (Reorganization)


    Issue new shares to shareholders in exchange for their existing shares with this downloadable template for Canadian corporations.

    • A share exchange of this nature is done as part of a corporate reorganization.
    • The parties to the Share Exchange Agreement are the corporation and all of the shareholders.
    • The shareholders agree to exchange their existing shares for new shares of a particular class following the reorganization.
    • The template also includes Directors and Shareholders Resolutions which are required to authorize the share exchanges.

    Download this Canada Share Exchange Agreement as part of your company's reorganization documentation.

    Canada Section 85 Rollover Agreement (Land)


    Transfer land into a corporation tax-free with this Canada Section 85 Rollover Agreement for Land.

    • A rollover allows you to transfer the asset under Section 85 of the Income Tax Act without attracting capital gains tax on the transaction.
    • In exchange for the land, the purchaser corporation issues shares to the vendor equal to the fair market value of the land.
    • The purchaser and vendor agree to jointly file an election under subsection 85(1) of the Act.

    Preserve your assets and reduce your tax liability with the Canada Section 85 Rollover Agreement for Land.