60(12)Subject to subsection (11), when under the
Local Governance Act or any other Act a village or town is incorporated as a town or city, as the case may be, or the territorial limits of a local government are enlarged by an annexation or decreased, the local government created by the incorporation, annexation or decrease in territorial limits is, for the purposes of this Act, the same person as the local government that existed before the incorporation, annexation or decrease in territorial limits.