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The following are sensible motives for mergers EXCEPT
Canada Revenue Agency
The federal agency responsible for administering tax laws for the Canadian government and various provinces and territories, as well as overseeing various social and economic benefit and incentive programs through taxation.
Income Tax Return
A document filed with the government that reports income, expenses, and other pertinent tax information.
Depreciation Method
A systematic approach used to allocate the cost of a tangible asset over its useful life, reflecting consumption, wear and tear, or obsolescence of the asset.
Units-of-Production Method
A depreciation method where the expense is based on the asset's usage, output, or units produced, rather than time.
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