Subsection 66.6(1)
Administrative Policy
2 February 1994 External T.I. 9402155 - SUCCESSOR RULE - AMALGAMATION OF TWO EXEMPT CORPORATIONS
Where an amalgamated corporation's Canadian resource properties have been acquired by way of an amalgamation, the amalgamation does not meet the requirements of s. 87(1.2) and each predecessor corporation is exempt from tax by virtue of s. 149(1)(o.2), then s. 66.6 will apply.