Concept
Continuity Rule
Colubriale v. Canada, 2005 FCA 329 / A post-spinoff amalgamation may taint the spin-off
"S. 55(3.01)(b), deeming an amalgamated corporation to be a continuation of each predecessor for s. 55(3)(a) purposes, can potentially preclude access to the s. 55(3)(a) safe harbour."
Related Ideas
- Continuity RuleDeyab v. Canada, 2020 FCA 222 · A post-spinoff amalgamation may taint the spin-off
- Safe HarbourChopp v. R., 98 DTC 6014, [1998] 1 CTC 407 (FCA) · A post-spinoff amalgamation may taint the spin-off
- Continuity RuleChopp v. R., 98 DTC 6014, [1998] 1 CTC 407 (FCA) · A post-spinoff amalgamation may taint the spin-off
- Shareholding Spin-offDeyab v. Canada, 2020 FCA 222 · A post-spinoff amalgamation may taint the spin-off