How does the worksheet support amalgamations?

Below lists the steps for best practices with an amalgamation when calculating safe income:

1) Calculate the SIOH for Corp #1 by shareholder (Stand alone worksheet)
2) Calculate the SIOH for Corp #2 by shareholder (Stand alone worksheet)
3) Calculate the SIOH for Amalco using a new worksheet from the date of amalgamation.
4) Include the opening balances for each shareholder on the “Shareholder” tabs of the new Amalco worksheet.