powerpoint2b.jpg
www.charitylaw.ca
www.carters.ca
http://wiki.scn.sap.com/wiki/download/attachments/51807/consolidations.jpg?version=1&modificationDate=1273106193000&api=v2
–BN of remaining charity is not affected
•Consolidations involve dissolution of all original bodies and transfer of assets to a new entity
–All original bodies are wound up and undergo voluntary revocation of their registration
–New body is given a new BN
•Charities that amalgamate, merge, or consolidate should inform the Charities Directorate before doing so
–To initiate a request for an amalgamation, merger, or consolidation, charities should follow steps outlined online: http://www.cra-arc.gc.ca/chrts-gvng/chrts/prtng/chngs/mlgmtns-mrgrs-cnsldtns-eng.html
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