Words and Phrases - "amalgamation"
Envision Credit Union v. Canada, 2013 DTC 5144 [at 6275], 2013 SCC 48,  3 S.C.R. 191
all predecessors' property became Amalco property, and purported conveyance of only some of their property to Amalco was legally impossible
|Locations of other summaries||Wordcount|
|Tax Topics - General Concepts - Illegality||lawful interpretation preferred||260|
|Tax Topics - General Concepts - Separate Existence||121|