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What are the different ways by which a corporation can cease to exist in Ontario?

A corporation will cease to exist if it is voluntarily dissolved, if it is wound up, or if its certificate of incorporation is cancelled by the Director (appointed by the Minister of Consumer and Business Services). The main distinction between dissolution and winding-up is the identity of the person or persons who carry out the steps required to terminate a corporation’s existence. A dissolution is handled by the existing management of the corporation. A winding-up is managed by another person appointed solely for that purpose.

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