IT302R3 ARCHIVED - Losses of a Corporation - The Effect that Acquisitions of Control, Amalgamations, and Windings-up have on Their Deductibility - After January 15, 1987

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IT302R3 ARCHIVED - Losses of a Corporation - The Effect that Acquisitions of Control, Amalgamations, and Windings-up have on Their Deductibility - After January 15, 1987


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We have archived this page and will not be updating it.

You can use it for research or reference.

This bulletin discusses the effect that an acquisition of control has on the ability of a corporation to utilize various losses that had accrued or been realized by the corporation up to the point of the acquisition of control.

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Date modified:
2025-08-26