successor

Envision Credit Union v. Canada, 2013 DTC 5144 [at at 6275], 2013 SCC 48, [2013] 3 SCR 191 -- summary under Subsection 87(1)

Full Title
Envision Credit Union v. Canada, 2013 DTC 5144 [at at 6275], 2013 SCC 48, [2013] 3 S.C.R. 191
Summary Under
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1)
all predecessors' property became Amalco property, and purported conveyance of only some of their property to Amalco was legally impossible

The taxpayer ("Envision") was formed on the amalgamation under the Credit Union Incorporation Act (B.C.) (the "CUIA") of two credit unions. S....

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
successor
amalgamation
Subscribe to RSS - successor