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I-3, r. 1 - Regulation respecting the Taxation Act
Section 747r1
Disposition versions
747R1. For the purposes of section 747 of the Act,
(a) the expression “tax factor” has the meaning assigned by subparagraph b of the first paragraph of section 583R1;
(b) the expressions “exempt surplus”, “hybrid surplus”, “pre-acquisition surplus” and “taxable surplus” of a foreign affiliate, at a particular time, mean an amount equal to the amount so determined for the affiliate at the same time and for the same purposes under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and the Income Tax Regulations made thereunder.
747R1. For the purposes of section 747 of the Act,
(a) the expression “tax factor” means the prescribed tax factor of a corporation for a taxation year, determined under subparagraph b of the first paragraph of section 583R1;
(b) the expressions “exempt surplus”, “taxable surplus” and “pre-acquisition surplus” of a foreign affiliate, at a particular time, mean an amount equal to the amount so determined for the affiliate at the same time and for the same purposes under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and the Income Tax Regulations made thereunder.
747R1. For the purposes of section 747 of the Act,
(a) the expression “tax factor” has the meaning assigned by section 583R1;
(b) the expressions “exempt surplus”, “taxable surplus” and “pre-acquisition surplus” of a foreign affiliate, at a particular time, mean an amount equal to the amount so determined for the affiliate at the same time and for the same purposes under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and the Income Tax Regulations made thereunder.
