Tax Notes

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December 2013

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Supreme Court of Canada Considers Tax Regime and Common Law Principles Applicable to Statutory Amalgamations

Envision Credit Union v. R.[1] (“Envision“) concerned the tax consequences of an amalgamation under section 87 of the Income Tax Act (Canada) (the “Act”).  Section 87 of the Act provides express rules governing the tax consequences of “qualifying” amalgamations, being...


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