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I-3 - Taxation Act

Section 1049.0.10
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1049.0.10. If an employee, other than a specified employee, works for the other person referred to in section 1049.0.5 or 1049.0.5.1, the following rules apply:
(a)  sections 1049.0.5 and 1049.0.5.1 do not apply to the employee to the extent that the false statement could be used by or on behalf of the other person for a purpose of this Act; and
(b)  the conduct of the employee is deemed to be that of the other person for the purpose of applying section 1049 to the other person.
2001, c. 51, s. 202; 2004, c. 21, s. 446; 2006, c. 37, s. 47; 2011, c. 1, s. 99.
1049.0.10. Where an employee, other than a specified employee, works for the other person, the following rules apply:
(a)  sections 1049.0.5 and 1049.0.5.1 do not apply to the employee to the extent that the false statement could be used by or on behalf of the other person for a purpose of this Act; and
(b)  the conduct of the employee is deemed to be that of the other person for the purpose of applying section 1049 to the other person.
2001, c. 51, s. 202; 2004, c. 21, s. 446; 2006, c. 37, s. 47.
1049.0.10. Where an employee, other than a specified employee, works for the other person, the following rules apply:
(a)  section 1049.0.5 does not apply to the employee to the extent that the false statement could be used by or on behalf of the other person for a purpose of this Act; and
(b)  the conduct of the employee is deemed to be that of the other person for the purpose of applying section 1049 to the other person.
2001, c. 51, s. 202; 2004, c. 21, s. 446.
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