Envision - Supreme Court grants leave to appeal

The Envision decision considered whether the statutory amalgamation rules in  s. 87 could be avoided by effecting a transfer, on the amalgamation, of property of one of the amalgamating corporations to a subsidiary, and on what the consequences of an amalgamation are if s. 87 does not apply.

Scott Armstrong.  See: 21 June SCC Press Release; and the current summary of the Federal Court of Appeal decision in Envision Credit Union v. The Queen, 2012 DTC 5055 [at 6842], 2011 FCA 321, under s. 87, s. 13(21) - UCC - E.