CPA · Condominium Property Regulation
Part 4 — Amalgamation
55 Capital replacement reserve fund
Section 56 AR 168/2000
(a) where, with respect to an amalgamated corporation, one
or more of the amalgamating corporations existed
immediately before September 1, 2000, the amalgamated
corporation is considered to be a corporation that came
into existence before September 1, 2000, or
(b) where, with respect to an amalgamated corporation, none
of the amalgamating corporations existed before
September 1, 2000, the amalgamated corporation is
considered to be a corporation that came into existence on
or after September 1, 2000.