The taxpayer unsuccessfully argued (ca. para. 65) that s. 87(2) was intended to constitute a complete code as to the consequences of an amalgamation, so that it would be rendered redundant if an amalgamation could be governed by general Black & Decker ([1975] 1 S.C.R. 411) principles.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340391
Extra import data
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"field_legacy_header": "<strong><em><a name=\"Envision\"></a>Envision Credit Union v. The Queen</em></strong>, 2010 DTC 1399 [at 4585], 2010 TCC 576, aff'd 2012 DTC 5055 [at 6842], 2011 FCA 321",
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