So you’ve decided to incorporate. Whether you are incorporating a new business or an existing business, it is likely that you will be transferring assets into the business. You can generally transfer assets to the corporation at the tax cost of the assets, so that you can avoid any capital gains during the transfer. This is usually referred to as a “rollover” of assets to the corporation. Rollovers can be complex as there are a number of different opportunities and strategies to roll assets into a corporation to avoid and defer taxes. Generally professional guidance is suggested when transferring assets into a corporation.