I-3 - Taxation Act

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11.3. Where a corporation is at any time, in this section referred to as the time of continuation , granted articles of continuance or similar constitutional documents, the corporation is
(a)  for the purpose of applying this Part, other than section 11, in respect of all times from the time of continuation in a particular jurisdiction until the time of continuation in a different jurisdiction, deemed to have been incorporated in the particular jurisdiction and not to have been incorporated in the other jurisdiction; and
(b)  for the purpose of applying section 11 in respect of all times from the time of continuation in a particular jurisdiction until the time of continuation in a different jurisdiction, deemed to have been incorporated in the particular jurisdiction at the time of continuation in that jurisdiction and not to have been incorporated in the other jurisdiction.
1995, c. 49, s. 10; 1997, c. 3, s. 71.