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I-3 - Taxation Act

Section 1029.8.1.1.1
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1029.8.1.1.1. For the purposes of paragraph b of section 1029.8.1, where a corporation, in this section referred to as a “predecessor corporation”, has been amalgamated and, before the amalgamation, the corporation was an eligible university entity by reason of its being a prescribed university hospital medical research centre and had entered into a university research contract, the new corporation resulting from the amalgamation is, in respect of the contract, deemed to be the same corporation as, and a continuation of, the predecessor corporation, if
(a)  the new corporation is an eligible university entity by reason of its being a prescribed university hospital medical research centre; and
(b)  the new corporation carries on the performance of the contract.
1997, c. 14, s. 193.
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