personne morale fusionnante

CONT: ... Notwithstanding subsection 25(3) and subsection (2) [of the Canada Business Act], where a corporation issues shares ... to shareholders of an amalgamating body corporate who receive the shares in addition to or instead of securities of the amalgamated body corporate, the corporation may, subject to subsection (4), add to the stated capital accounts maintained for the shares of the classes or series issued the whole or any part of hte amount of the consideration it received in the exchange.