28 February 2019 CBA Roundtable, Q.24

Policy Tabs

Summaries

Summary Under

election unavailable where a newly-formed Amalco immediately transfers its assets

Corporations A and B (both registered and carrying on a business) amalgamate to form AmalCo. Immediately thereafter, Corporation C, a GST/HST...

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Summary Under

no deemed continuity of Amalco business for s. 167 purposes

Two registrants (Corporations A and B) amalgamate to form AmalCo, which immediately thereafter sells all its assets to a registered third party....

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