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A Canadian Tax Lawyer's Guide To S.51 Rollovers: What And How Shareholders Can Convert Equity Into New Shares Without Capital Gains
S.51 rollovers are one of the many tax-free rollovers the Income Tax Act provides taxpayers. A s.51 rollover allows a taxpayer to convert debt or shares in a corporation to new shares of that corporation on a tax-free basis.
Rotfleisch & Samulovitch P.C.