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I-3, r. 1 - Regulation respecting the Taxation Act

Section 360r101
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360R101. Where there is an amalgamation within the meaning of subsection 1 of section 544 of the Act, of 2 or more particular corporations to form a single corporate entity, that entity is deemed, for the purposes of section 360R63, to be the same corporation as each of the particular corporations and to continue their corporate existence.
s. 360R58.1; O.C. 35-96, s. 69; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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