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I-3 - Taxation Act

Section 555.1
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555.1. This division applies where a new corporation resulting from the merger of several taxable Canadian corporations is, immediately after the merger, controlled by a taxable Canadian corporation, hereinafter called the “particular corporation”, and where, at the time of the merger, shares of the capital stock of the particular corporation are issued to persons who, immediately before the merger, were shareholders of a predecessor corporation.
1980, c. 13, s. 54; 1997, c. 3, s. 71.
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