Amalgamations and Windings-Up Continuation (GST/HST) Regulations SOR /91-33 EXCISE TAX ACT Registration 1990-12-18 Regulations Prescribing Purposes for Which New Successor Corporations Shall Be Deemed to Be the Same Corporations as and Continuations of Predecessor Amalgamated or Wound-Up Corporations P.C. 1990-2742A