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I-3 - Taxation Act

Section 1029.8.36.72.82.17
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1029.8.36.72.82.17. If the aggregate of the amounts attributed, in respect of a calendar year, in an agreement referred to in paragraph a or b of the second paragraph of section 1029.8.36.72.82.15 and entered into with the qualified corporations that are carrying on, in that calendar year, a recognized business and that are associated with each other at the end of that calendar year exceeds the particular amount that is the least of the amounts determined for that calendar year in respect of those corporations under any of paragraphs a to c of section 1029.8.36.72.82.16 or any of paragraphs a to c of section 1029.8.36.72.82.16.1, as the case may be, the amount attributed to each of the corporations for the calendar year is deemed, for the purposes of section 1029.8.36.72.82.15, to be equal to the proportion of the particular amount that the amount attributed for the calendar year to that corporation in the agreement is of the aggregate of all amounts attributed for the calendar year in the agreement.
2005, c. 23, s. 210; 2010, c. 25, s. 165.
1029.8.36.72.82.17. If the aggregate of the amounts attributed, in respect of a calendar year, in an agreement entered into with the qualified corporations that are carrying on, in that calendar year, a recognized business and that are associated with each other at the end of that calendar year exceeds the particular amount that is the least of the amounts determined for that calendar year in respect of those corporations under any of paragraphs a to c of section 1029.8.36.72.82.16, the amount attributed to each of the corporations for the calendar year is deemed, for the purposes of section 1029.8.36.72.82.15, to be equal to the proportion of the particular amount that the amount attributed for the calendar year to that corporation in the agreement is of the aggregate of all amounts attributed for the calendar year in the agreement.
2005, c. 23, s. 210.
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