• 9.2 (1) For the purpose of subsection 110(4.1) of the Act, gross revenues from sales in, from or into Canada of an amalgamating corporation, together with its affiliates, shall be determined by aggregating the gross revenues from sales in, from or into Canada of the corporation and each affiliate.

• (2) For the amalgamating corporation and each affiliate, the gross revenues from sales in, from or into Canada shall equal the aggregate amount of those gross revenues as stated in the audited financial statements referred to in section 7.

10. For the purposes of subsections 110(2) to (4), (5) and (6) of the Act, the aggregate value of assets in Canada

• (a) of an operating business referred to in subsection 110(2) of the Act,

• (b) that are owned by any corporation referred to in paragraph 110(3)(a) of the Act,

• (c) that would be owned by any corporation referred to in paragraph 110(4)(a) of the Act, or

• (d) that are the subject-matter of a combination referred to in subsection 110(5) or (6) of the Act

shall equal the aggregate value of such assets, as stated in the audited financial statements referred to in section 6.

11. For the purposes of subsections 110(2) to (4), (5) and (6) of the Act, the gross revenues from sales in or from Canada generated from the assets in Canada

• (a) of an operating business referred to in subsection 110(2) of the Act,

• (b) that are owned by any corporation referred to in paragraph 110(3)(a) of the Act,

• (c) that would be owned by any corporation referred to in paragraph 110(4)(a) of the Act, or

• (d) that are the subject-matter of a combination referred to in subsection 110(5) or (6) of the Act

shall equal the aggregate amount of the gross revenues from sales in or from Canada generated from such assets, as stated in the audited financial statements referred to in section 7.

• 12. (1) If the aggregate value of a person’s assets cannot reasonably be determined in accordance with subsection 8(2) or 9.1(2) or section 10, the aggregate value of the assets

  • (a) shall equal the aggregate amount of the assets as stated in the books of the person with such adjustment as may be necessary to ensure that the determination is in accordance with the accounting principles referred to in paragraph 3(a); and

  • (b) shall be determined as of the most recent date that the amount can reasonably be determined, provided that that date is within three months prior to the reference date.

• (2) The determination of the aggregate value of assets referred to in subsection (1) is subject to the requirements of section 4.