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I-3 - Taxation Act

Section 564.3
Disposition versions

Full text
564.3. Section 564.2 applies only to the extent that the loss referred to therein was not deducted in computing the taxable income of the subsidiary for any taxation year and would have been deductible in such computation for any taxation year commencing after the commencement of the winding-up if the subsidiary had such a taxation year as well as sufficient income and taxable capital gains for that year.
1978, c. 26, s. 103; 1985, c. 25, s. 100; 1993, c. 16, s. 224.
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