I-3 - Taxation Act

Full text
21.3.7. When sections 21.3.2 and 21.3.3 apply in respect of the control of a corporation for the purposes of subparagraph e of the first paragraph of section 771.13 and subparagraph b of the first paragraph of section 1029.8.36.0.22.1,
(a)  sections 21.3.2 to 21.3.5 are to be read as if “11 June 2003” was replaced wherever it appears by “30 March 2004”; and
(b)  section 21.3.4 and the first paragraph of section 21.3.5 are to be read as if “12 June 2003” was replaced wherever it appears by “31 March 2004”.
2006, c. 13, s. 27; 2007, c. 12, s. 22.
21.3.7. When sections 21.3.2 and 21.3.3 apply in respect of the control of a corporation for the purposes of paragraph e of section 771.13 and subparagraph b of the first paragraph of section 1029.8.36.0.22.1,
(a)  sections 21.3.2 to 21.3.5 are to be read as if “11 June 2003” was replaced wherever it appears by “30 March 2004”; and
(b)  section 21.3.4 and the first paragraph of section 21.3.5 are to be read as if “12 June 2003” was replaced wherever it appears by “31 March 2004”.
2006, c. 13, s. 27.