Predecessor Credit Unions' Tax Attributes Carried Forward on Non-Section 87 Amalgamation -- In Envision Credit Union v. The Queen, the Tax Court of Canada considered whether the tax attributes of two amalgamating credit unions flowed through to the single credit union that continued on their amalgamation when the amalgamation was not subject to section 87 of the Income Tax Act (Canada). (...)


type Predecessor Credit Unions' Tax Attributes Carried Forward on Non-Section 87 Amalgamation