Ideas in this flowchart

• Section 55(3.01)(b) may preclude access to the section 55(3)(a) safe harbour.
• The relevant statutory provision is section 55(3.01)(b).
• The provision applies to an amalgamated corporation.
• It deems the amalgamated corporation to be a continuation of each predecessor.
• The deeming applies for section 55(3)(a) purposes.
• The predecessors are the corporations continued through the amalgamation.
• The potential consequence is that access to the section 55(3)(a) safe harbour is precluded.