The Continuing Legal Education Society of British Columbia
Practice Points

Section 85 Rollovers
David J. Christian and Ted M. Sutcliffe of Thorsteinssons, LLP

Current to: April 2007
Posted: Friday, June 15, 2007

The authors cover the basics of section 85 "rollovers" or transactions that under section 85 of the Income Tax Act defer tax otherwise payable on a disposition of property.

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The full collection:

This article is an excerpt from "Section 85 and 86 Rollovers", one of the papers included in Tax for Non-Tax Lawyers: The Basics, published by CLE BC for the April 2007 course. The materials focus on the tax aspects of corporate reorganizations and cover the most common transactions including s. 85 and s. 86 rollovers, s. 87 amalgamations, and s. 88 wind-ups