IT-291R3 "Transfer of Property to a Corporation under Subsection 85(1)"

Shares need not be immediately issuable

35. One of the requirements that must be met for section 85 to apply to a transfer of property to a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

17 … Paragraph 85(1)(b), however, will not apply where the fair market value of the non-share consideration given (including the assumption of...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.