Search - considered

Furthermore, if the mergers had been accomplished through a winding-up of Investmentco into Parentco followed by a winding-up of Freezeco into Parentco, this issue would not have arisen, and a likely legislative intent to match the results of this alternative transaction likely should inform the application of s. 88(4)(b), so that the relevant predecessor parent of Amalco should be considered to be Parentco rather than Investmentco. ...