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SKU: OC-62137.02
Discuss the purpose of a tax-deferred share exchange and identify some fundamental concepts for planning and implementing a share exchange. Explore the technical requirements and mechanics of section 51 of the Income Tax Act. Review some practical issues that arise in planning or documenting a section 51 share exchange.
This presentation also includes a set of example documents for the implementation of a basic section 51 exchange of common shares for preferred shares by an individual shareholder.
This on-demand program was originally presented as an in-person program in October, 2019. Total running time is 40 minutes.
Presenter
Scott McCamis, MLT Aikins LLP