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The Charter of the French language and its regulations govern the consultation of English-language content.

Rollover Rule

A rule stipulating that, in certain cases, the transfer or sale of property has no immediate tax incidence, or that the tax incidence depends on the amount determined as selling price for the transferor.


In the context of trusts, the rollover rule applies to transactions made in favour of a trust or made by a personal trust in favour of a beneficiary in settlement of the beneficiary's capital interest in the trust.

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