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I-3, r. 1 - Regulation respecting the Taxation Act

Section 1027r8
Disposition versions

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1027R8. A payment that a parent corporation is deemed, under the fourth paragraph of section 1038 of the Act, to have been required to pay for the taxation year referred to in paragraph a of section 1027R7 must be computed as if section 1027R7 did not apply to a distribution of property occurring after the date on which the payment should have been made.
s. 1027R8; O.C. 2962-82, s. 84; O.C. 500-83, s. 84; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1; O.C. 66-2016, s. 22.
1027R8. A payment that a parent corporation is deemed, under the third paragraph of section 1038 of the Act, to have been required to pay for the taxation year referred to in paragraph a of section 1027R7 must be computed as if section 1027R7 did not apply to a distribution of property occurring after the date on which the payment should have been made.
s. 1027R8; O.C. 2962-82, s. 84; O.C. 500-83, s. 84; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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