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CRA rules that an amalgamation which uses a Plan of Arrangement to avoid the usual corporate requirement for the predecessors to be in the same jurisdiction qualifies as a good amalgamation – and also permits a contrived s. 135.1 “allowable disposition”
(Your name) has forwarded "CRA rules that an amalgamation which uses a Plan of Arrangement to avoid the usual corporate requirement for the predecessors to be in the same jurisdiction qualifies as a good amalgamation – and also permits a contrived s. 135.1 “allowable disposition”" - Tax Interpretations