[Verse 1] When assets need to migrate from your hands to corporate walls Section eighty-five protects you from the taxman's greedy calls Roll the property inside, let deferrals be your shield Choose your price between the cost and fair market yield [Chorus] Eighty-five, eighty-six, eighty-seven, eighty-eight Corporate magic, don't be late Share exchanges, mergers clean Butterfly splits, estate freeze scene Remember these numbers, they'll set you straight In reorganization's intricate gate [Verse 2] Section eighty-six transforms your common into preferred stock Estate freezing crystallizes wealth before the valuation clock Future growth transfers down while you maintain control Freeze the value at today's price, that's the strategic goal [Chorus] Eighty-five, eighty-six, eighty-seven, eighty-eight Corporate magic, don't be late Share exchanges, mergers clean Butterfly splits, estate freeze scene Remember these numbers, they'll set you straight In reorganization's intricate gate [Verse 3] Eighty-seven brings amalgamation, two become as one Predecessor corps dissolve away, new entity has begun Rollover treatment saves the day, no immediate tax bite Combine the businesses seamlessly in the legal light [Bridge] Butterfly transactions split the corporate tree in two Section fifty-five anti-avoidance watches what you do Divisive reorganizations require careful planning art Or penalties will tear your tax efficiency apart [Verse 4] Eighty-eight completes the cycle when subsidiaries wind down Parent corp absorbs the assets, distributions come around Bump-up rules and tax deferrals make the process smooth Wind-up liquidation strategies help your wealth improve [Final Chorus] Eighty-five, eighty-six, eighty-seven, eighty-eight Corporate magic, don't be late Rollovers, freezes, splits combine Master these tools and you'll be fine Canadian tax law's corporate fate Lives within these sections great [Outro] From transfer in to winding out Corporate reorganization's route Plan with care, avoid the traps Success lies in these statutory maps
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