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CRA Controlled Subject Vocabulary (CRACSV)

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liquidation
Francais
liquidation
Used For
winding up
winding-up
Broader Term
bankruptcy
Narrower Term
dissolution
Related Term
acquisition of control
disposition
liquidators
mergers
reserves (finance)
transfer of property
Scope Note
In the Act the term "winding-up" is used to refer to both the winding-up of a corporation's business and the winding-up of the corporation itself, that is, dissolution.  


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Date modified:
2006-12-15
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