In this edition of the Cassels on M&A newsletter, Jocelyn Arnason authors the article “Survivor Amalgamations: Canadian Income Tax Considerations”, which outlines survivor amalgamations, amalgamations and the Income Tax Act, the survivor amalgamation as a qualifying amalgamation via CRA income tax rulings, and how to be cautious of the tax consequences of amalgamations.
The article has been published by Thomson Reuters as part of TaxNet Pro’s Corporate Tax Centre Newsletter Series, and is available by subscription on TaxNet Pro.
Survivor Amalgamations: Canadian Income Tax Considerations (Cassels) | Taxnet Pro