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Rollovers Under The Income Tax Act

An in-depth course on common Canadian Rollovers Under the Income Tax Act: how they work, when they apply, their uses, and common errors. Custom-written for CPAs in public practice.

Date & Time

5 Weeks
Starts Thursday, January 25, 2026
12:00 PM - 2:30 PM ET

Instructors

Michael Cadesky
Hugh Woolley

Learn Section 85, sections 86/51/85.1/87/88, butterfly reorganizations, partnership and trust rollovers, spousal transfers, and farm succession provisions through structured learning and practical application.

PROGRAM CURRICULUM →

$695

Seminar Details Enter →

"No One Left Behind" Tutorials

12.0 Hours
CPD

Teach Tests + Walkthroughs

PROGRAM Overview

Rollovers are among the most powerful—and dangerous—tools in Canadian tax practice. This five-week program takes you from foundational concepts to fairly complex reorganizations, giving you the practical knowledge and confidence to handle rollovers safely and effectively.

You'll learn the mechanics of corporate rollovers (sections 85, 86, 51, 85.1, 87, and 88), partnership and trust transfers, and specialized provisions like spousal rollovers, change of use, and farm and fishing property. Through detailed examples, election form walkthroughs, and sequence scenarios, you will know what to look for and where traps hide. This isn't just theory, it's the working knowledge you need to execute rollovers correctly, avoid costly mistakes, and protect yourself and your clients.

This program originally prepared in 2024 returns for 2025 with an update addendum.

KEY LEARNING OBJECTIVES

Learn the Common Rollovers

Understand the mechanics of Section 85, corporate reorganizations (86/51/85.1/87/88/55), partnership and trust transfers, spousal rollovers, and family farm and fishing property provisions.

Understand How to Use Them

Learn when each provision applies, how to structure transactions correctly, calculate PUC and ACB, identify deemed gifts, and complete election forms accurately.

Learn the Common Mistakes and How to Avoid Them

Identify the traps that lead to reassessments including consideration errors, valuation issues, PUC calculation mistakes, incomplete elections, and problems in rollover sequences.

Become More Effective in Advising on Tax Planning

Apply rollovers strategically in estate freezes, succession planning, and reorganizations while developing judgment to recognize opportunities and know when specialist advice is required.

This program is now open for registration. Secure your spot today for this exclusive program. Starts January 25, 2025.

$695

NOTICE:

Registration for this program is only open once a year. After the program has concluded, you will not be able to register until the 2027 edition.

Rollovers Under The Income Tax Act

12 Hours Verifiable CPD
Led by Experienced Tax Professionals
Course Presented in Webinar Format
Guided Quiz Walkthrough Videos
"No One Left Behind" Sessions
Includes Slides, Notes, and Q&A
1 Year Access to Recordings
Custom-written for CPAs in Public Practice

DATES

A focused 5-week program with invaluable insights divided into 2-hour sessions and 30-minute live Q&A. Sessions run from 12:00 PM EST to 2:30 PM EST.

SESSION	DATE	TIME
Session 1	Thursday, January 30, 2025	12:00 PM – 2:30 PM EST
Session 2	Tuesday, February 11, 2025	12:00 PM – 2:30 PM EST
Session 3	Tuesday, February 18, 2025	12:00 PM – 2:30 PM EST
Session 4	Tuesday, February 25, 2025	12:00 PM – 2:30 PM EST
Session 5	Tuesday, March 4, 2025	12:00 PM – 2:30 PM EST

CURRICULUM

PART 1 Foundations PRE-READING

Core rollover concepts, deemed disposition and gifting rules, valuation issues, PUC and ACB calculations, tax attribute transfers.

PART 2 Section 85 Rollovers

Mechanics of section 85 elections, step-by-step form completion, elected amount strategy, consideration planning, boot issues, common applications, filing procedures and amendments.

PART 3 Other Corporate Rollovers

Share exchanges and reorganizations (sections 51, 86, 85.1), amalgamations (section 87), wind-ups (section 88), butterfly reorganizations (section 55 overview).

PART 4 Partnership Rollovers

Transfers into partnerships (subsection 97(2)), transfers out (subsection 98(3)), partnership dissolutions (subsection 98(5)).

PART 5 Trust Rollovers

Transfers to trusts (section 73), distributions from trusts to beneficiaries, spousal trusts, alter ego and joint spousal trusts.

PART 6 Other Key Rollovers

Spousal rollovers, change of use (subsection 45(2)), replacement property (section 44), stock options, property partitioning, farm and fishing property transfers.

INCLUDED WITH REGISTRATION

Reinforce your learning with module-specific quizzes paired with guided walkthrough videos.

These videos break down the thought process behind each question, helping you master key concepts and apply them with confidence.

INCLUDED WITH REGISTRATION

No One Gets Left Behind
Optional Sessions

Rollovers are challenging—we get it. Optional tutorial sessions are available after the main program for participants who want additional support working through the concepts. These focused sessions provide extra guidance to ensure you master the material at your own pace.