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Series 4: Businesses
Folio 5: Tax Deferred Rollovers
Chapter 1: Share for Share Exchange
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...
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...
The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.
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...
