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2012 Ruling 2010-0355941R3 - reverse subsidiary merger - 87(1) & 87(11) -- attach -- Subsection 87(1)

2012 Ruling 2010-0355941R3 - reverse subsidiary merger - 87(1) & 87(11) -- attach -- Subsection 87(1)

reverse triangular "E" merger - survivor style amalgamation

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