A merger is the combination of two separate companies into a new enterprise. This can occur by way of a share transfer or sale, or by way of an amalgamation of two or more corporate entities. The two original companies cease to exist as separate businesses and instead continue to run as a single entity. Amalgamations and other mergers can be either business or tax driven. That is, two related or unrelated corporations can choose to do business as one entity for ease of business relations, or two entities can merge because of the reduced tax liabilities.


Our multi-disciplinary approach to providing excellent legal services allows us to better represent business clients, anticipate issues and formulate solutions, while presenting all options when it comes to making critical business decisions. If you are thinking about a merger, give us a call today!


CRA Resources

S4-F7-C1 – Amalgamations of Canadian Corporations



Why Amalgamate?