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Appointment of LiquidatorThe liquidator is appointed by the court after the above meetings have been held: if the meetings do not agree, the court must settle the issue: if no appointment is made the O.R. continues as liquidator ss.236.
A liquidator other than the O.R. must notify his appointment to the registrar and give security to the satisfaction of the O.R. s.237, and must advertise his appointment.
The liquidator may be removed by the court, vacancies in the office are filled by the court, and his remuneration is fixed by the court. s.238.
Note: A body corporate cannot be appointed liquidator in any kind of winding up s.326.
Defunct Companies A company may be dissolved under s.338 without winding up if the registrar has reasonable cause to believe it is defunct: The procedure is: a. Registrar writ
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The following data has been taken from the management accounting reports from Spinnaker Sales. Div A -Income from operations $1,800,000 Total service department charges $1,600,000.
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Investment Tax Credit - This is a component of general business credit and comprises the following: 1. Energy credit 2. Rehabilitation credit 3. Reforestation credit
Minority interest (MI) When the holding company owns less than 100% of the ordinary share capital of the subsidiary company then the other balance is held by minority interest. T
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