Step-by-Step Guide to Executing a Corporate Rollover

Corporate rollovers in Ontario are powerful tools for businesses looking to restructure, transfer assets, or navigate changes in ownership. These transactions, while advantageous, require meticulous planning and execution to ensure legal compliance and maximize benefits. In this legal blog, brought to you by Falcon Law PC, we provide a step-by-step guide to help you navigate the complexities of executing a corporate rollover successfully. If you require legal assistance or have specific questions about your corporate rollover, don’t hesitate to contact Falcon Law PC at 1-877-892-7778 or

Table of Contents

  1. Introduction
  2. Understanding the Business Needs
  3. Selecting the Appropriate Rollover Type
  4. Valuing the Assets or Shares
  5. Preparing the Rollover Agreement
  6. Obtaining Legal and Tax Advice
  7. Executing the Rollover
  8. Compliance and Reporting
  9. Conclusion
  10. Contact Falcon Law PC
  11. FAQs


A corporate rollover involves the transfer of assets or shares from one corporation to another, typically without immediate tax consequences. These transactions are widely used for business restructuring, succession planning, and mergers and acquisitions.

Understanding the Business Needs

Before proceeding with a corporate rollover, it’s essential to identify the specific goals and needs of your business. Determine why you are considering a rollover and what you aim to achieve.

Selecting the Appropriate Rollover Type

There are different types of corporate rollovers, including Section 85, Section 86, and Section 87 rollovers, each designed for specific scenarios. Select the type that aligns with your objectives and circumstances.

Valuing the Assets or Shares

Accurate valuation of the assets or shares involved in the rollover is crucial. Fair market value must be determined to comply with tax regulations.

Preparing the Rollover Agreement

Draft a comprehensive rollover agreement that outlines the terms and conditions of the transaction. This agreement should include details such as the parties involved, the assets or shares transferred, and the effective date.

Obtaining Legal and Tax Advice

Seeking legal and tax advice is critical at every stage of the rollover process. Legal professionals can help structure the transaction to minimize risks and optimize benefits while ensuring compliance with relevant laws.

Executing the Rollover

Once all aspects of the rollover are in place, including legal agreements and valuations, execute the transaction according to the predetermined terms.

Compliance and Reporting

Corporate rollovers involve tax implications, and it’s essential to comply with reporting requirements. Ensure that all necessary documentation is filed with tax authorities.


Corporate rollovers can be intricate, but with careful planning and professional guidance, businesses can leverage them to achieve their objectives effectively. If you are considering a corporate rollover or have questions about the process, contact Falcon Law PC. Our experienced legal team specializes in corporate law and can provide tailored guidance to ensure your rollover is executed smoothly and in compliance with the law.

Contact Falcon Law PC

For expert legal assistance and guidance on corporate rollovers in Ontario, contact Falcon Law PC. Our team is dedicated to helping businesses navigate complex legal transactions, and we can be reached at 1-877-892-7778 or via email at

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