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

Section 1086r91
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1086R91. For the purposes of section 1086R89, the assets of a corporation that is associated in a taxation year with one or more other corporations is equal to the amount by which the aggregate of the assets of the corporation and of each corporation associated with it, as determined in accordance with sections 1086R89 and 1086R90, exceeds the aggregate of the amount of investments the corporations own in each other and the balance of accounts between the corporations.
s. 1086R23.12.3; O.C. 1454-99, s. 60; O.C. 134-2009, s. 1.
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