Which of the Following Conditions Is NOT Necessary for an Amalgamation

Which of the following conditions is NOT necessary for an amalgamation to result in a tax-free combination?

A) It must be supported by corporate legislation which identifies the transaction as an amalgamation.
B) All of the predecessor corporations must be Canadian controlled private corporations.
C) All of the assets and liabilities of the predecessor corporations, other than intercompany balances, must be transferred to the amalgamated corporation in the amalgamation.
D) All shareholders of the predecessor corporations must receive shares of the amalgamated corporation due to the amalgamation.