Rollovers – Section 85 

Presented by the Taxation Law Section
Co-Chairs:  Brian R. Carr, Thorsteinssons LLP | Ed Kroft, Q.C., Bennett Jones LLP

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Rollovers – Section 8 

Introduction to subsection 85(1) Rollovers, including what is required for the provision to apply, and what are the results when the provision applies.  Covers concepts of eligible property, share consideration, boot, range of elected amounts, cost of consideration received, PUC of share consideration, deemed dividends, price adjustment clauses and compliance.  Also covers additional provisions that apply to transfers by individuals and non-residents.  Also covers applicable CRA administrative positions and case law.  Examples includes.

Speaker

Jerald M. Wortsman,Torys LLP