Investment Strategy I n v e s t m e n t S t r a t e g y

Section 85 rollover lets eligible owners transfer rental properties to a corporation on a tax-deferred basis by electing to defer capital gains. Transfer at fair market value with elected amount at or above ACB. Tax is paid later when the corporation disposes of the property. Requires professional appraisal and legal documentation. May defer tax on appreciation — actual savings depend on your province, marginal rate, and adjusted cost base.