BioAmber Inc fka BIOAQ

[fireballka7]

that's funny... because the word Liquidation can apply to a subsidy dissolving back to the parent company as well.

3 Liquidation vs. Dissolution p.323 Liquidation as a tax concept – termination of corporate activities, satisfaction of liabilities, and distribution of the corporation’s assets.

Liquidation of a subsidiary into a parent corporation – assets remain held in corporate form (i.e., held by the parent corporation). Result to controlling corporate shareholder: Under §332 – no gain or loss on the receipt by the corporation of property in the complete liquidation of an 80% or more subsidiary.