CLE-TV: Corporate Procedures 2019 (I): S.85 Rollovers

Product Type: Course

This course has no current sessions.

DescriptionMore Detail

Your step-by-step guide to corporate filings and record keeping for s. 85 rollovers

(Original course date: April 2, 2019)

Who should attend: Corporate paralegals, legal support staff, articling students, junior lawyers, and experienced lawyers looking for a refresher on the mechanics of corporate reorganizations

Learning level: Fundamental/Intermediate

Section 85 of the Income Tax Act allows you to transfer property to a Canadian corporation without immediate tax consequences. These transactions are often referred to as "rollovers." With all of the steps involved in s. 85 rollovers, it is easy to become disoriented. In this specialized lunchtime course, experienced faculty will guide you through the preparation and filing of s. 85 rollover documents. You will receive checklists, tips, prescribed forms, and precedents for working on these transactions.

After attending this course, you will be able to:

  • plan out a s. 85 rollover, including the steps needed, time considerations, and what to look for in the accountant's instructions
  • determine whether a company's structure is appropriate for a s. 85 rollover, and if not, what alterations need to be made before proceeding
  • draft the necessary documents, implement the transaction, and understand how the rollover changes corporate record keeping moving forward
  • report back to the client and the accountant

Join us today!

This is the first course in the Corporate Procedures 2019 Series on Tax-Driven Transactions, a three-part lunch series that will guide you through preparing and filing documents for the most common corporate reorganizations under ss. 51, 85, and 86 of the Canada Income Tax Act. The courses in this series are:

(I) S. 85 Rollovers Tuesday, April 2, 2019, 12:00 – 1:00 pm
(II) S. 86 Reorganization Tuesday, May 7, 2019, 12:00 – 1:00 pm
(III) S. 51 Reorganization Wednesday, June 4, 2019, 12:00 – 1:00 pm

Law Society of BC CPD Hours: 1 hour (this course will NOT involve any professional responsibility and ethics, client care and relations, and/or practice management)

Course Chair
Julia Kadow — Corporate Services Supervisor, Alexander Holburn Beaudin + Lang LLP, Vancouver

Rebroadcast $79   $55

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Registration includes an electronic copy of the reference materials.

Please note: The CPD hours of the rebroadcast will either meet or exceed the CPD hours of the original live course.

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CLEBC Program Lawyer*
Genevieve Chang

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