IT-126R2, "Meaning of 'Winding-Up' ", March 20, 1995

4. Generally, the dissolution of a corporation is authorized by the applicable federal or provincial statute only where it can be shown...

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4. Generally, the dissolution of a corporation is authorized by the applicable federal or provincial statute only where it can be shown that

(a) ...

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8. The phrase "on the winding-up", as used in subsection 88(1) for a corporation or in subsection 84(2) for a corporation's business, means that...

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