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

Section 1027r9
Disposition versions

Full text
1027R9. Where a corporation disposes of all or substantially all of its properties to another corporation with which it was not dealing at arm’s length, and any of sections 518, 529 and 851.22.34 of the Act applies to the disposition of one of those properties, paragraphs a and b of section 1027R7 and section 1027R8 apply with the necessary modifications to that disposition.
s. 1027R9; O.C. 2962-82, s. 84; O.C. 500-83, s. 84; O.C. 1633-96, s. 44; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 46.
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