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I-3 - Taxation Act

Section 262.0.0.3
Disposition versions

Full text
262.0.0.3. For the purposes of sections 262.0.0.1 and 262.0.0.2, the following rules apply:
(a)  subparagraph k of the first paragraph of section 485.3 applies for the purpose of determining whether two persons are related to each other or whether a person is controlled by another person; and
(b)  subparagraph c of the first paragraph of section 485.19 applies for the purpose of determining whether a person has a significant interest in a corporation.
2019, c. 14, s. 104.
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