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I-3 - Taxation Act

Section 560.1.4
Disposition versions

Full text
560.1.4. For the purposes of section 560.1.2 and notwithstanding section 21.4.2, where control of a corporation is acquired by way of articles of arrangement relating to the corporation, that control is deemed to have been acquired at the end of the day on which the arrangement becomes effective.
2000, c. 5, s. 128.
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