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I-3 - Taxation Act

Section 1029.8.36.0.3.54
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1029.8.36.0.3.54. (Repealed).
2002, c. 9, s. 74; 2002, c. 40, s. 143; 2021, c. 18, s. 119.
1029.8.36.0.3.54. For the purposes of section 1029.8.36.0.3.50, where the rules set out in sections 556 to 564.1 and 565 apply to the winding-up of a subsidiary within the meaning of section 556, the parent corporation is deemed to have paid, in its base calendar year and the part of the calendar year preceding its winding-up, the aggregate of all amounts each of which is the wages paid by the subsidiary, in the base calendar year and the part of the calendar year preceding the winding-up, to an employee who reports for work at an establishment of the subsidiary situated in Québec.
2002, c. 9, s. 74; 2002, c. 40, s. 143.
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