Winding-Up A Corporation per Subsections 88(1), 88(2) & 84(2) of Income Tax Act

Introduction: Winding-up a Corporation and Corporate Law Under Part XVI…
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Section 85 Rollovers: A Canadian Tax Lawyer’s Guide

Introduction – Tax-Deferred Transfers of Property to a Corporation Section…
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Corporate Amalgamation Under Income Tax Act Section 87

Corporate Amalgamation Under Section 87 of the Income Tax Act…
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85.1 Share For Share Exchange

One of the least well known tax-free reorganization sections of…
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Tax Free Amalgamation

An amalgamation is the combination of 2 or more existing…
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Tax Free Rollover on Incorporating Existing Business

Are you incorporating your existing business? Then carry out a…
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