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Published: March 10, 2020

Last Updated: April 15, 2020

Tax-free rollover of capital gains on disposition of shares

New Canadian income tax rules provide for a tax-free rollover of capital gains on disposition of shares of certain active Canadian corporations where the proceeds are used to invest in shares of another active Canadian corporation.

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"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

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