127e864f_2_Months___Corporations_Canada_ada_Cooperatives_Act_Documents_Nature_of_the_Change
[Release Date] September 24, 2014 [Document] Amalgamating cooperative [Nature of the Change] 
Substantive change statutory declaration can be signed by only 1 director new wording for statutory declaration: the person signing is satisfied that there are reasonable grounds for believing that on the effective date of the amalgamation the solvency tests are met no longer necessary for statutory declaration be signed within two weeks of the amalgamation date New format with simpler wording
Changes to Corporations Canada Documents Released in the Last 12 Months - Corporations Canada
Nature of the Change