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I-3, r. 1 - Regulation respecting the Taxation Act

Section 360r102
Disposition versions

Full text
360R102. Where there is a winding-up of a taxable Canadian corporation in circumstances where sections 556 to 564.1 and 565 of the Act apply to that corporation and to another taxable Canadian corporation, the latter corporation is deemed, for the purposes of section 360R63, to be the same corporation as the wound-up corporation and to continue its corporate existence.
s. 360R58.2; O.C. 35-96, s. 69; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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