The following is a copy from the CRA website:
Two or more registered charities can join together as one body in response to changing
circumstances or changed objectives. They can join through an amalgamation, merger, or
consolidation. Although these terms are sometimes used interchangeably, there are
important distinctions between them for charities.
We recognize that the Charities Directorate’s use of these terms may differ from their
meaning in other situations. For example, some provincial legislation may use the word
“amalgamation” when referring to a situation that the Charities Directorate considers to be a
merger or a consolidation.
If a charity amalgamates, merges, or consolidates with another organization without
informing the Charities Directorate, this could result in non-compliance with other
requirements of the Income Tax Act that could lead to penalties or revocation of its
Charities are encouraged to contact us1 before entering into any of the following