Capital gains tax deferral CGI 150-0 B ter: How? Why? For whom?
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Contribution Contribution of the company to a holding company with deferred taxation of the capital gain HOW The head of the company contributes the securities of his company subject to IS to a company (holding) subject to IS that he controls. The capital gain recorded on the contributed securities is deferred from taxation. Certain transactions end the deferral of taxation: the tax on the capital gain is due. Other transactions maintain the deferral; the tax remains deferred. Finally, one transaction definitively erases the capital gain subject to deferred taxation: the donation of the holding company's securities, subject to conditions. But WHY use this tax mechanism? The deferred contribution is often proposed as an alternative to the sale of the company. The sale results in the immediate taxation of the capital gain; the deferred contribution allows the taxation to be deferred. With the deferral of taxation, if the holding company sells the contributed company before 3 years, the deferral is maintained subject to conditions, in particular that of reinvesting. The deferral does not allow for savings, unless the business owner dies quickly, in which case he will not have to pay tax. Is the system really interesting? For whom? 1- Deferral and suspension of taxation of capital gains 2- Deferral of taxation: conditions 3- Deferral: end, maintenance, definitive exemption of the deferred capital gain 4- Basis of the capital gain; rate 5- Undervalued contribution: tax consequences 6- An interesting transaction? 7- Reporting obligations of the deferral
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