Williamson, "Checklists: Corporate Reorganizations, Amalgamations (Section 87), and Wind-ups (Subsection 88(1))", 1987 Conference Report, c. 29.

Summary Under

Tax Topics - Income Tax Act - Section 87 - Subsection 87(1)

Summary Under

Tax Topics - Income Tax Act - Section 88 - Subsection 88(1)

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