Bifalgorithm post · Un actionnaire vend un immeuble à sa société · A post-spinoff amalgamation may taint the spin-off
Continuity Rule
Continuity Rule (Un actionnaire vend un immeuble à sa société · A post-spinoff amalgamation may taint the spin-off) — "S. 55(3.01)(b), deeming an amalgamated c…
Ideas in this flowchart
- S. 55(3.01)(b) can potentially preclude access to the s. 55(3)(a) safe harbour.
- S. 55(3.01)(b) contains a deeming rule.
- The rule deems an amalgamated corporation to be a continuation.
- The deemed continuation applies to each predecessor.
- The deeming applies for s. 55(3)(a) purposes.
- This may preclude access to the s. 55(3)(a) safe harbour.
