Subsection 85.1(1) will not apply where:

a. the vendor acquires shares of the purchaser in exchange for other shares of the purchaser;

b. the...

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1.16 Paragraph 85.1(2.1)(a) is applicable…even if the vendor has otherwise reported a gain or loss on the exchange.

1.18 In respect of shares which are rolled over under subsection 85.1(1), subsection 26(26) of the ITAR provides that where the exchanged...

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