Successor corporation rules—an update

CIM Bulletin, Vol. 80, No. 903, 1987
ROBERT B. PARSONS, C.A., Partner Price Waterhouse, Toronto
Abstract The February 18, 1987, Federal Budget contains a proposed amendment which would simplify somewhat the "successor corporation" rules in the Income Tax Act. Despite this amendment, though, the important successor rules will continue to be relatively complex.
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