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I-3 - Taxation Act

Section 1029.8.123
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1029.8.123. (Repealed).
2005, c. 1, s. 269; 2021, c. 14, s. 164.
1029.8.123. For the purposes of the definition of “eligible employment” in section 1029.8.122, in relation to an individual, where, at a particular time, an employer of the individual, in this paragraph referred to as the “new employer”, immediately succeeds another employer of the individual, in this paragraph referred to as the “former employer”, as a consequence of the formation or winding-up of a corporation or of the acquisition of a major portion of the property of a business or of a separate part of a business, without there being an interruption of the services provided by the individual, the new employer is deemed to be the same as the former employer.
2005, c. 1, s. 269.
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