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I-3 - Taxation Act

Section 549
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549. For the purposes of this Part, the new corporation is deemed to continue the corporate existence of any predecessor corporation, except when otherwise provided in this chapter or the regulations.
However, the first taxation year of the new corporation is deemed to begin at the time of the amalgamation.
1972, c. 23, s. 427; 1997, c. 3, s. 71; 2009, c. 5, s. 180.
549. For the purposes of this Part, the new corporation is deemed to continue the corporate existence of any predecessor corporation, except when otherwise provided in this chapter or the regulations.
However the taxation year of the predecessor corporations is deemed to end immediately before the amalgamation and the first taxation year of the new corporation is deemed to begin at the time of the amalgamation.
1972, c. 23, s. 427; 1997, c. 3, s. 71.
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