Amalgamation
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.
David J.Rotfleisch,C.A., J.D.
Tax And Business Lawyer,
David J. Rotfleisch, C.A., J.D.
Rotfleisch & Samulovitch Professional Corporation
Barristers & Solicitors
121 Richmond Street West
Suite 803
Toronto, Ontario
M5H 2K1, PH :- 416-367-4222 Fax 416-367-8649
