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Which of the Following Statements Related to ITA 87 Amalgamations

Question 44

Multiple Choice

Which of the following statements related to ITA 87 amalgamations is correct?


A) An amalgamation cannot increase the total amount of income eligible for the manufacturing and processing deduction.
B) By bringing together a profitable and an unprofitable company, an amalgamation can result in a faster write off of capital assets through CCA deduction.
C) An acquisition of control can be effected through an amalgamation which would enable prior year net capital losses of both predecessor companies to be used.
D) After an amalgamation, the losses of one of the predecessor companies cannot be used against the taxable income of the other predecessor company.

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