Words and Phrases - "successor"

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Envision Credit Union v. Canada, 2013 DTC 5144 [at 6275], 2013 SCC 48, [2013] 3 S.C.R. 191

all predecessors' property became Amalco property, and purported conveyance of only some of their property to Amalco was legally impossible

The taxpayer ("Envision") was formed on the amalgamation under the Credit Union Incorporation Act (B.C.) (the "CUIA") of two credit unions. S....

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Words and Phrases
successor amalgamation
Locations of other summaries Wordcount
Tax Topics - General Concepts - Illegality lawful interpretation preferred 282
Tax Topics - General Concepts - Separate Existence shareholders do not own the corporation's assets 135