Section 85 Rollover Tool
ITA s.85 — Property Transfer to a Corporation at Elected Amount
ITA § 85
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Swift
Accounting — Section 85 Rollover Document Package
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Cover Letter
To client's lawyer
📋
Facts & Assumptions
Appendix 1
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Step Plan
Appendix 2
⚖️
Transfer Agreement
Operative agreement
📝
Directors' Resolutions
Corporate authorization
📈
Share Attributes
Appendix 3
📄
T2057 Prep Sheet
CRA form guide
✅
Filing Checklist
Post-closing & filings