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An amalgamation is the combination of 2 or more existing corporations into one. Amalgamations can generally take place under section 87 of the Income Tax Act without any adverse income tax consequences.

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"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

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