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:
- Share Exchange Agreement pursuant to Section 86 of the Income Tax Act (Canada).
- Form of Subscription for the new shares being issued in exchange for the existing shares.
- Corporate resolutions to authorize the transaction.
- 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.