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I-3 - Taxation Act

Section 550.4
Disposition versions

Full text
550.4. For the purposes of sections 21.12 to 21.15, where, following an amalgamation after 16 November 1978, a debt or other obligation, both referred to as a “debt” in this section, of the new corporation is issued in consideration for the disposition of an income bond or income debenture of a predecessor corporation and the terms and conditions of the debt are similar to the terms and conditions of the bond or debenture so disposed of, the debt is deemed to have been issued at the same time as the bond or debenture disposed of and under the same agreement as that under which the bond or debenture disposed of was issued.
1980, c. 13, s. 53; 1996, c. 39, s. 151; 1997, c. 3, s. 71.
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