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    Ontario Section 85 Asset Rollover - Investments


    Roll over certain investments under Section 85 of the Income Tax Act (Canada) with this Ontario Section 85 Asset Rollover 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).
    • This Section 85 Asset Rollover of Investments is provided in MS Word format, and is fully editable to fit your specific circumstances.
    • Intended for use only in the Province of Ontario, Canada.
    Download Type: Microsoft Word
    Last Updated: 23-April-2021
    SKU: 4917
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    Establishing an Offshore Structure for Canadians


    This in-depth article describes a variety of offshore structures available to residents of Canada, for the purpose of asset protection. In particular, opportunities in the Bahamas are discussed.

    The article provides a variety of information, including:
    • a summary of how each structure is established,
    • the purposes, advantages and disadvantages of each type of structure,
    • international business corporations,
    • settlement trusts,
    • international foundations,
    • universal life insurance,
    • international deferred compensation programs,
    • income stabilization plans,
    • individual and corporate funding methods.
    Establishing an Offshore Structure for Canadians is intended for residents of Canada, and is provided in Adobe PDF format.