The three hour course provides a fresh new look at section 85 rollovers. The seminar will begin with basic concepts such as, for example, what properties are eligible, what is the elected amount, and how to compute the paid-up capital of the consideration shares. The course shall describe the common usages for section 85, as well as various traps that may arise when the rollover is used. In particular, the course will discuss the possibility of a PUC grind under subsection 84(1), HST issues that may arise on any asset transfer, as well as the gifting provision under paragraph 85(1)(e.2). Recent developments in CRA interpretations and cases will also be discussed.