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.
Disclaimer:
"This article provides information of a general nature only. It may no longer be current. It does
not provide legal advice nor should it be relied upon. If you have specific legal questions you
should consult a lawyer."
David J.Rotfleisch,C.A., J.D.
Tax And Business Lawyer,
David J. Rotfleisch, C.A., J.D.
Rotfleisch & Samulovitch Professional Corporation
Barristers & Solicitors
2822 Danforth Avenue
Toronto, Ontario
M4C 1M1, PH :- 416-367-4222 Fax 416-367-8649
