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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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Tax Free Amalgamation
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A Canadian Tax Lawyer’s Guide to Section 85 Late Filed Election
A Canadian Tax Lawyer’s Perspective on Business Numbers Upon Amalgamation and Merger
A Canadian Tax Lawyer’s Perspective on Dale et al. v The Queen -Timing On Issue Of Shares In Section 85 Rollover
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Butterfly Reorganization Leading to Third-Party Tax Liability
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Winding-Up A Corporation per Subsections 88(1), 88(2) & 84(2) of Income Tax Act
Section 85 Rollovers: A Canadian Tax Lawyer’s Guide
Corporate Amalgamation Under Income Tax Act Section 87
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A Caution to Canadian Tax Planners: A Butterfly Reorganization Might Trigger Derivative Tax Liability under Section 160 of the Income Tax Act: Eyeball Networks Inc. v The Queen (2019 TCC 150) – A Canadian Tax Lawyer’s Analysis