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I-3 - Taxation Act

Section 1029.8.36.151
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1029.8.36.151. (Repealed).
2002, c. 9, s. 113; 2012, c. 8, s. 228.
1029.8.36.151. Where a corporation or, if the corporation is a member of an associated group, another member of that group reduces its assets by any transaction in a taxation year and, but for that reduction, the corporation would not be a Québec corporation by reason of section 1029.8.36.148, the assets are deemed for the purposes of this division not to have been so reduced unless the Minister decides otherwise.
2002, c. 9, s. 113.
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